From Windows Server 2012/2012 R2 Member Server Security Technical Implementation Guide
Part of User Right - Debug Programs
Associated with: CCI-002235
Inappropriate granting of user rights can provide system, administrative, and other high-level capabilities.
Verify the effective setting in Local Group Policy Editor. Run "gpedit.msc". Navigate to Local Computer Policy -> Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> User Rights Assignment. If any accounts or groups other than the following are granted the "Debug programs" user right, this is a finding: Administrators
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> User Rights Assignment -> "Debug programs" to only include the following accounts or groups: Administrators
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