You should read over NIST 800-53 AC-2 and AC-6. They go over why privileged accounts are important, why they are used, and how they protect users and organizations.
I'm not saying there can't be an admin who can create roles, or do some extra authentication to gain that privilege. I am saying that it shouldn't require assuming an all powerful user to do it. You should be able to do it from your actual account. This is good for keeping accurate records too since all actions are done by the users themselves. Yes, technically sudo can be logged, but it's bypassable by starting a shell.
JIT access should be the goal.
Scroll down to: Implementation Guidance
https://csf.tools/reference/cloud-controls-matrix/v4-0/iam/i...