From Windows 2008 Member Server Security Technical Implementation Guide
Part of Anonymous shares are not restricted
Associated with IA controls: ECSC-1, PRNK-1
This is a Category 1 finding because it allows anonymous logon users (null session connections) to list all account names and enumerate all shared resources, thus providing a map of potential points to attack the system.
Configure the policy values for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> “Network access: Do not allow anonymous enumeration of SAM accounts” and “Network access: Do not allow anonymous enumeration of SAM accounts and shares” to “Enabled".
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