The "Profile single process" 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 "Profile single process" user right can monitor non-system processes performance. An attacker could potentially use this to identify processes to attack.

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 "Profile single process" user right, this is a finding:

Administrators

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

Administrators