From Windows Server 2008 R2 Member Server Security Technical Implementation Guide
Part of Restrict Anonymous SAM Enumeration
Associated with IA controls: ECSC-1
This is a Category 1 finding as it allows anonymous logon users (null session connections) to list all account names, thus providing a list 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” to “Enabled".
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