The best way to test for direct object references would be by having at least two (often more) users cover different owned objects and functions. For example two users each having access to different objects (such as purchase information, private messages, etc.), and (if relevant) users with different privileges (for example administrator users) to see whether there are direct references to application functionality. By having multiple users the tester saves valuable testing time in guessing different object names as he can attempt to access objects that belong to the other user.
