From Windows 2008 Domain Controller Security Technical Implementation Guide
Part of Anonymous Access to Named Pipes and Shares
Associated with IA controls: ECSC-1
This is a Category 1 finding because of the potential for gaining unauthorized system access. 
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> “Network access: Restrict anonymous access to Named Pipes and Shares” to “Enabled”.
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