Answer
IALs run under a specific, defined Oracle user account (commonly IFSINFO), configurable via the 'Information Access Layer (IAL) Oracle User' setting in System Parameters — this is exactly the mechanism that lets an IAL show a user data they wouldn't otherwise have direct access to (for example, showing an aggregated company-wide total built from individual salary records the viewing user can't see directly), since the IAL itself runs under that broader-access account rather than the viewing user's own restricted account. On performance: it depends heavily on usage pattern rather than IAL count alone — a large IAL built on Live Data that's queried frequently by many concurrent users can have a real performance impact, while an equally large IAL that's refreshed just once daily during off-hours is much less of a concern even at significant size.