The "Force shutdown from a remote system" 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 "Force shutdown from a remote system" user right can remotely shut down a system which could result in a DoS.

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 "Force shutdown from a remote system" user right, this is a finding: Administrators

Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Force shutdown from a remote system" to only include the following groups or accounts: Administrators