Vulnerability Discussion

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

Accounts with the "Restore files and directories" user right can circumvent file and directory permissions and could allow access to sensitive data. It could also be used to over-write more current data.

Check

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 "Restore files and directories" user right, this is a finding:

Administrators

Fix

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

Administrators