Profiles define how users access objects and data, and what they can do within the application. Granting "ViewAllData" or "ViewAllRecords" permissions at the profile level overrides any other record-level access mechanism and may give users excessive data access privileges.
Rationale
Stay on top of profiles with "ViewAllData" and "ViewAllRecords" permissions to make sure your users' data access configurations are always properly managed.
Configuration
Set a list of profile names (comma separated) to be excluded from this check