From Microsoft Excel 2010
Part of DTOO143 - Force File Extension to match type
Associated with: CCI-001243
Excel can load files with extensions that do not match the files' type. For example, if a comma-separated values (CSV) file named example.csv is renamed example.xls, Excel can properly load it as a CSV file.
The policy value for User Configuration -> Administrative Templates -> Microsoft Excel 2010 -> Excel Options -> Security “Force file extension to match file type” must be set to “Enabled (Allow different, but warn)”. Procedure: Use the Windows Registry Editor to navigate to the following key: HKCU\Software\Policies\Microsoft\Office\14.0\excel\security Criteria: If the value ExtensionHardening is REG_DWORD = 1, this is not a finding.
Set the policy value for User Configuration -> Administrative Templates -> Microsoft Excel 2010 -> Excel Options -> Security “Force file extension to match file type” to “Enabled (Allow different, but warn)”.
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