Folders give each User the freedom to set up their own folders and can configure their folders to filter according to particular needs.

System folders are created and cannot be changed, although you can show/hide the system folders by clicking or alternatively configuring the 'Display Options'.
The 'Display Options', can be found by going to User Preferences, Tasks & Workflows, General page.

Workflow Supervisor's can edit the folders of any Users which they are the Supervisor to if they have the 'TaskManager.EditUserFolders' Permission defined.