The Import and export users and customers WordPress plugin before 2.4.2 does not enforce WordPress's role-assignment and per-user edit permissions during CSV import, allowing a user holding only the user-creation capability to create an administrator account and to overwrite an existing administrator's password or email.
https://wpscan.com/vulnerability/0d1246a0-3cd1-4b6d-bd3e-6ed89745da26/