The Back up files and directories user right must only be assigned to the Administrators group.

Inappropriate granting of user rights can provide system, administrative, and other high level capabilities.

Accounts with the "Back up files and directories" user right can circumvent file and directory permissions and could allow access to sensitive data."

Verify the effective setting in Local Group Policy Editor. Run "gpedit.msc".

Navigate to Local Computer Policy >> Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment.

If any groups or accounts other than the following are granted the "Back up files and directories" user right, this is a finding:

Administrators

Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Back up files and directories" to only include the following groups or accounts:

Administrators