diff --git a/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php b/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php
index f8d4cae..984c094 100644
--- a/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php
+++ b/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php
@@ -297,7 +297,7 @@ protected function getDefinitionFromEntity($key) {
    */
   public function getHighestId() {
     $values = $this->storage->getQuery()
-      ->accessCheck(FALSE)
+      //->accessCheck(FALSE)
       ->sort($this->getKey('id'), 'DESC')
       ->range(0, 1)
       ->execute();
diff --git a/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php b/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php
index 06c158a..60293d4 100644
--- a/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php
+++ b/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php
@@ -98,7 +98,7 @@ public function getIds() {
    */
   public function getHighestId() {
     $values = $this->storage->getQuery()
-      ->accessCheck(FALSE)
+      //->accessCheck(FALSE)
       ->allRevisions()
       ->sort($this->getKey('revision'), 'DESC')
       ->range(0, 1)
diff --git a/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php b/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php
index 256e469..a0bb591 100644
--- a/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php
+++ b/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php
@@ -173,4 +173,24 @@ public function testDraftRevisionIdConflicts() {
     $this->assertFalse($result->passed());
   }
 
+  /**
+   * Tests ID conflicts for inaccessible nodes.
+   */
+  public function testNodeGrantsIdConflicts() {
+    // Enable the node_test module to restrict access to page nodes.
+    $this->enableModules(['node_test']);
+
+    // Create a published node of type page.
+    $node = Node::create(['type' => 'page', 'title' => 'foo']);
+    $node->moderation_state->value = 'published';
+    $node->save();
+
+    // Audit the IDs of the d6_node migration. There should be conflicts
+    // even though the new node is not accessible.
+    /** @var \Drupal\migrate\Audit\AuditResult $result */
+    $result = (new IdAuditor())->audit($this->getMigration('d6_node:page'));
+    $this->assertInstanceOf(AuditResult::class, $result);
+    $this->assertFalse($result->passed());
+  }
+
 }
diff --git a/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php b/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php
index 377985a..1d74423 100644
--- a/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php
+++ b/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php
@@ -172,4 +172,24 @@ public function testDraftRevisionIdConflicts() {
     $this->assertFalse($result->passed());
   }
 
+  /**
+   * Tests ID conflicts for inaccessible nodes.
+   */
+  public function testNodeGrantsIdConflicts() {
+    // Enable the node_test module to restrict access to page nodes.
+    $this->enableModules(['node_test']);
+
+    // Create a published node of type page.
+    $node = Node::create(['type' => 'page', 'title' => 'foo']);
+    $node->moderation_state->value = 'published';
+    $node->save();
+
+    // Audit the IDs of the d7_node migration. There should be conflicts
+    // even though the new node is not accessible.
+    /** @var \Drupal\migrate\Audit\AuditResult $result */
+    $result = (new IdAuditor())->audit($this->getMigration('d7_node:page'));
+    $this->assertInstanceOf(AuditResult::class, $result);
+    $this->assertFalse($result->passed());
+  }
+
 }