The "Change the system time" user right must only be assigned to Administrators and Local Service.

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

Accounts with the "Change the system time" user right can change the system time, which can impact authentication, as well as affect time stamps on event log entries.

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 "Change the system time" user right, this is a finding:

Administrators LOCAL SERVICE

Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Change the system time" to only include the following groups or accounts:

Administrators LOCAL SERVICE