From Windows 2003 Member Server Security Technical Implementation Guide
Part of Owner of Objects Created by Administrators
Associated with IA controls: ECSC-1
Either the object creator or the Administrators group owns objects created by members of the Administrators group. In order to ensure accurate auditing and proper accountability, the default owner should be the object creator.
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> “System objects: Default owner for object created by members of the Administrators group” to “Object creator”.
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