The "Impersonate a client after authentication" user right must only be assigned to Administrators, Service, Local Service, and Network Service.

Inappropriate granting of user rights can provide system, administrative, and other high-level capabilities. The "Impersonate a client after authentication" user right allows a program to impersonate another user or account to run on their behalf. An attacker could potentially use this to elevate privileges.

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 "Impersonate a client after authentication" user right, this is a finding: Administrators LOCAL SERVICE NETWORK SERVICE RESTRICTED SERVICES\PrintSpoolerService SERVICE

Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Impersonate a client after authentication" to only include the following groups or accounts: Administrators LOCAL SERVICE NETWORK SERVICE RESTRICTED SERVICES\PrintSpoolerService SERVICE