From Windows Server 2012/2012 R2 Member Server Security Technical Implementation Guide
Part of Take ownership of files or other objects
Associated with: CCI-002235
Inappropriate granting of user rights can provide system, administrative, and other high-level capabilities.
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 accounts or groups other than the following are granted the "Take ownership of files or other objects" user right, this is a finding: Administrators If an application requires this user right, this would not be a finding. Vendor documentation must support the requirement for having the user right. The requirement must be documented with the ISSO. The application account must meet requirements for application account passwords, such as length (WN12-00-000010) and required frequency of changes (WN12-00-000011).
Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Take ownership of files or other objects" to only include the following accounts or groups: Administrators
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