Scenario: There can be terminated users whose user id has been locked with security administrative lock and all roles are removed from the account or maybe they are completely removed from the system and then those users have pending reserved workflow items, still hanging to be completed.
Solution 1: GRC Process Control provides provision to reassign these workflow to a different user using the functionality Replacement/Removal.
For this, under Access Management tab and go to ‘Replacements’.
Click on button ‘Replace or Remove’.
Now under in: choose ‘Deleted User Name’ and in Find: give the exact and complete user id of the terminated user. And then go ahead click next and do the replacement as for other users
. Related notes: 1904421, 1927964.
Solution 2: If you have administrative rights in backend system, you can also forward these hanging workflow items directly from backend using the transaction SWIA.
Simply search for the work item id and use the icon 
to forward. Just remember this does not allow you to forward the work item to your own user.