As said previously SharePoint is all about data and data should properly authenticated / authorized to proper users. By defining the structure in site and site collection we can now define roles and responsibilities according to data. For instance in the above figure we will assign all HR user to payroll, recruitment and assessment site. These users will not be assigned to account site collection. Same holds true for accounts user.
So when you design your hierarchy of site and site collection you need to keep in mind the enterprise hierarchy structure and design the same accordingly.
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