Hi S.SHAREEF,
I think what you might want to use is called Forced Authorisation codes. Here is an excerpt from the FAC doc for 3.3.4.
Forced Authorization Codes (FAC) and Client Matter Codes (CMC) allow you to manage call access and accounting. CMC assists with call accounting and billing for billable clients, while Forced Authorization Codes regulate the types of calls that certain users can place.
Client Matter Codes force the user to enter a code to specify that the call relates to a specific client matter. You can assign client matter codes to customers, students, or other populations for call accounting and billing purposes. The Forced Authorization Codes feature forces the user to enter a valid authorization code before the call completes.
Here is a link to the actual document:
http://www.cisco.com/en/US/products/sw/voicesw/ps556/products_administration_guide_chapter09186a00801f0129.html
Perhaps you could just implement FAC for for phones that need this type of protection, it may be a bit of a pain for the authorised user but will prevent abuse of Long Distance etc. You could also use Extension Mobility where needed so that certain users could have different access levels based on their Login profile.
Hope this helps!
Rob
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