The addition “WITH HEADER LINE” has technically been unnecessary going back several SAP versions now. This is because the statement declares both internal tables and an additional data object – the header line.
There are a large number of notes that spread awareness that the use of this statement causes various content problems. Among other things, the use of the same name means that it is not immediately apparent as to whether you are working on a table or a header line.
However, what the notes typically do not warn you about is that this kind of programming goes hand in hand with security problems for your SAP systems.

Pressure is rising steadily for companies to keep costs down and information technology has not escaped this. In the SAP environment, licensing costs make up a particularly sizeable share of the overall IT costs and they are now being reviewed once again by many companies.
Machine learning, Internet of Things and Blockchain are some of the new concepts that SAP Leonardo is bringing to the SAP ecosystem to reduce TCO, optimize business processes, and add more value to companies. If these terms are unknown territory for you, our new blog series “IT trends explained easily” is just right for you.
You might already know that, as of Release 7.40 Sp8, you can use SAP security policies to define user-specific security parameters, contrary to the system profile values. But did you also know that you can inadvertently weaken secure values such as login restrictions and password complexity as a result?
GRC tools, IT vulnerability analysis, authorization management, SIEM management – these are four of the top five topics cited by IT decision-makers when asked which current and future technologies are of vital importance to them. *
Linde prioritized transparent and, in particular, timely success to guarantee a completely ensuring the security of their global SAP landscape.