If we raise too many false positives a possible exception is:
== Exceptions
No issue will be raised if the test class, i.e. the class annotated with ``++@isTest++``, contains helper methods, i.e. methods not annotated with ``++@isTest++`` or ``++testmethod++``, which contain calls to ``++System.runAs()++``. This indicates that the test code has been factorized and the rule would raise false positives.