From Windows 8 Security Technical Implementation Guide
Part of Restrict Anonymous SAM Enumeration
Associated with IA controls: ECSC-1
Anonymous enumeration of SAM accounts allows anonymous log on users (null session connections) to list all accounts names, thus providing a list of potential points to attack the system.
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> "Network access: Do not allow anonymous enumeration of SAM accounts" to "Enabled".
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