From Windows Server 2008 R2 Domain Controller Security Technical Implementation Guide
Part of Rename Built-in Administrator Account
Associated with IA controls: IAAC-1
The built-in administrator account is a well-known account. Renaming the account to an unidentified name improves the protection of this account and the system.
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> “Accounts: Rename administrator account” to a value other than “Administrator”.
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