InformationIt is recommended that the principle of 'Separation of Duties' is enforced while assigning service-account related roles to users.
The built-in/predefined IAM role Service Account admin allows the user/identity to create, delete, and manage service account(s). The built-in/predefined IAM role Service Account User allows the user/identity (with adequate privileges on Compute and App Engine) to assign service account(s) to Apps/Compute Instances.
Separation of duties is the concept of ensuring that one individual does not have all necessary permissions to be able to complete a malicious action. In Cloud IAM - service accounts, this could be an action such as using a service account to access resources that user should not normally have access to.
Separation of duties is a business control typically used in larger organizations, meant to help avoid security or privacy incidents and errors. It is considered best practice.
No user should have Service Account Admin and Service Account User roles assigned at the same time.
The removed role should be assigned to a different user based on business needs.
NOTE: Nessus has not performed this check. Please review the benchmark to ensure target compliance.
Go to IAM & Admin/IAM using https://console.cloud.google.com/iam-admin/iam.
For any member having both Service Account Admin and Service account User roles granted/assigned, click the Delete Bin icon to remove either role from the member.
Removal of a role should be done based on the business requirements.