From Windows 2008 Member Server Security Technical Implementation Guide
Part of Backup Administrator Account
Associated with: CCI-000366
This check verifies that a backup administrator account has been created to ensure system availability in the event that no administrators are able or available to access the system. The built-in administrator account may be used for this purpose. The IAO will ensure the backup administrator account is stored in a secure location.
Interview the SA to determine if a backup administrator account exists and is stored with its password in a secure location.
Create and maintain a backup administrator account for emergency situations.
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