From Windows Vista Security Technical Implementation Guide
Part of Disable Guest Account
Associated with IA controls: IAAC-1
A system faces an increased vulnerability threat if the built-in guest account is not disabled. This account is a known account that exists on all Windows systems and cannot be deleted. This account is initialized during the installation of the operating system with no password assigned. This account is a member of the Everyone user group and has all the rights and permissions associated with that group, which could subsequently provide access to system resources to anonymous users.
Configure the system to disable the built-in guest Account.
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