This policy setting allows users to change the Trusted for Delegation setting on a computer object in Active Directory. Abuse of this privilege could allow unauthorized users to impersonate other users on the network. The recommended state for this setting is: Administrators. Note: This user right is considered a 'sensitive privilege' for the purposes of auditing. Rationale: Misuse of the Enable computer and user accounts to be trusted for delegation user right could allow unauthorized users to impersonate other users on the network. An attacker could exploit this privilege to gain access to network resources and make it difficult to determine what has happened after a security incident.
To establish the recommended configuration via GP, configure the following UI path: Computer Configuration\Policies\Windows Settings\Security Settings\Local Policies\User Rights Assignment\Enable computer and user accounts to be trusted for delegation Impact: None - this is the default behavior. Default Value: Administrators. References: CCE-36860-5