From MAC OSX 10.6 Workstation Security Technical Implementation Guide
Part of OSX00655-Securing the System Admin Account
Associated with IA controls: IAAC-1
The most powerful user account in Mac OS X is the system administrator or root account. By default, the root account on Mac OS X is disabled and it is recommended to not enable it. The root account is primarily used for performing UNIX commands. Generally, actions involving critical system files require performing those actions as root.
Open Finder. Click the Hard Drive icon. Double Click System. Double Click Library. Double Click CoreServices. Double Click Directory Utility. Click the Lock and enter the password to unlock the options. Click the Edit menu (Directory Utility bar on top) and verify that "Enable Root User" appears. If the "Disable Root User" option is visible, this is a finding.
Open Finder Click the Hard Drive icon. Double Click System. Double Click Library. Double Click CoreServices. Double Click Directory Utility. Click the Lock and enter the password to unlock the options. Click the Edit menu (Directory Utility bar on top). Click Disable Root User.
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