Unauthorized accounts must not have the Debug programs user right.

From Windows 8 Security Technical Implementation Guide

Part of User Right - Debug Programs

Associated with IA controls: ECLP-1

SV-48415r1_rule Unauthorized accounts must not have the Debug programs user right.

Vulnerability discussion

Inappropriate granting of user rights can provide system, administrative, and other high level capabilities.Accounts with the "Debug Programs" user right can attach a debugger to any process or to the kernel, providing complete access to sensitive and critical operating system components. This right is given to Administrators in the default configuration.

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Fix text

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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