Auditing of Backup and Restore Privileges must be turned off.

From Windows 8 Security Technical Implementation Guide

Part of Audit Backup and Restore Privileges

Associated with IA controls: ECSC-1

SV-48168r1_rule Auditing of Backup and Restore Privileges must be turned off.

Vulnerability discussion

Maintaining an audit trail of system activity logs can help identify configuration errors, troubleshoot service disruptions, and analyze compromises that have occurred, as well as detect attacks. Audit logs are necessary to provide a trail of evidence in case the system or network is compromised. Collecting this data is essential for analyzing the security of information assets and detecting signs of suspicious and unexpected behavior. This setting prevents the system from generating audit events for every file backed up or restored which could fill the security log in Windows, making it difficult to identify actual issues.

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Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> "Audit: Audit the use of Backup and Restore privilege" to "Disabled".

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