In certain business circumstances, Analysts should not be setting an Incident to 'Closed' status. This could be due to the type of Business, the need for your Customers to be able to Re-Open Resolved Incidents via email, etc etc. The Business rule below will not allow anyone but the selected Roles to manually Close Incidents.
Add the following to the 'Validation on Save' Business Rules under Incident:
Set Validate on Update
$(if CurrentUserRole() == "Admin"
else if CurrentUserRole() == "ServiceDeskManager"
else if Status == "Closed" then false else true)
Incident cannot be 'Closed' due to insufficient user rights. Please use 'Resolved' instead.
NOTE: It is important that the Admin Role retains the rights and ability to Close Incidents. Without that right, the system will not be able to Auto-Close Incidents (Internal Services user is an Admin).