For large companies - Financial reports are often locked down by the reporting tree to limit the viewing or generating of certain reports to groups of people.

The default financial reports do not have trees to lock them down and may allow people to see data they should not have access to if they are generated since they are using the main account categories setup in the system.

This is a security issue and should be resolved immediately. Right now if you delete the default reports, they come right back after a service restart.