From Windows 2008 Member Server Security Technical Implementation Guide
Part of Display Shutdown Button
Associated with IA controls: ECSC-1
Displaying the shutdown button may allow individuals to shut down a system anonymously. Only authenticated users should be allowed to shut down the system. Preventing display of this button in the logon dialog box, ensures that individuals who shut down the system are authorized and tracked in the systems Security event log.
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> “Shutdown: Allow system to be shutdown without having to log on” to “Disabled”.
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