From Windows 2008 Domain Controller Security Technical Implementation Guide
Part of Rename Built-in Guest Account
Associated with IA controls: IAAC-1
A system faces an increased vulnerability threat if the built-in guest account is not renamed or disabled. The built-in guest account is a known user account on all Windows systems, and as initially installed, does not require a password. This can allow access to system resources by unauthorized users. This account is a member of the group Everyone and has all the rights and permissions associated with that group and could provide access to system resources to unauthorized users.
Configure the system to rename the built-in guest account
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