The Secondary Logon service must be disabled on Windows 10.

The Secondary Logon service provides a means for entering alternate credentials, typically used to run commands with elevated privileges. Using privileged credentials in a standard user session can expose those credentials to theft.

Run "Services.msc".

Locate the "Secondary Logon" service.

If the "Startup Type" is not "Disabled" or the "Status" is "Running", this is a finding.

Configure the "Secondary Logon" service "Startup Type" to "Disabled".