This policy setting determines which users can bypass file, directory, registry, and other persistent object permissions when restoring backed up files and directories on computers that run Windows Vista (or newer) in your environment. This user right also determines which users can set valid security principals as object owners; it is similar to the Back up files and directories user right. The recommended state for this setting is: Administrators. Note: This user right is considered a 'sensitive privilege' for the purposes of auditing. Rationale: An attacker with the Restore files and directories user right could restore sensitive data to a computer and overwrite data that is more recent, which could lead to loss of important data, data corruption, or a denial of service. Attackers could overwrite executable files that are used by legitimate administrators or system services with versions that include malicious software to grant themselves elevated privileges, compromise data, or install backdoors for continued access to the computer. Note: Even if the following countermeasure is configured, an attacker could still restore data to a computer in a domain that is controlled by the attacker. Therefore, it is critical that organizations carefully protect the media that is used to back up data. Impact: If you remove the Restore files and directories user right from the Backup Operators group and other accounts you could make it impossible for users who have been delegated specific tasks to perform those tasks. You should verify that this change won't negatively affect the ability of your organization's personnel to do their jobs.
To establish the recommended configuration, set the following Device Configuration Policy to Administrators: To access the Device Configuration Policy from the Intune Home page: Click Devices Click Configuration profiles Click Create profile Select the platform (Windows 10 and later) Select the profile (Custom) Click Create Enter a Name Click Next Configure the following Setting Name: <Enter name> Description: <Enter Description> OMA-URI: ./Device/Vendor/MSFT/Policy/Config/UserRights/RestoreFilesAndDirectories Data type: String Value: Administrators Note: When there is more than one value that needs to be entered (ex: Guests, Administrator), the XML value of will need to be converted to US-ASCII to separate the values in the Value field of the Custom Device Configuration Policy. This value should convert to a square with a question mark in it (). Please note that when copied from the converter to Intune a square will appear, but the value will still work. Also note that this value cannot be copied from sources like Microsoft Word. We recommend that the value be copied and used directly from the converter. Select OK Continue through the Wizard to complete the creation of the profile (profile assignments, applicability etc.) Note #2: More than one configuration setting from each of the Configuration profiles (ex: Administrative Templates, Custom etc.) can be added to each Device Configuration Policy. Note #3: The following link is an alternative way to set the 'User Rights Assignment' section. Policy CSP - UserRights - Windows Client Management | Microsoft Docs Default Value: Administrators, Backup Operators.