From Windows 8 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.
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> "Accounts: Guest account status" to "Disabled".
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