This policy setting allows users to circumvent file and directory permissions to back up the system. This user right is enabled only when an application (such as NTBACKUP) attempts to access a file or directory through the NTFS file system backup application programming interface (API). Otherwise, the assigned file and directory permissions apply. The recommended state for this setting is: Administrators. Note: This user right is considered a 'sensitive privilege' for the purposes of auditing. Rationale: Users who are able to back up data from a computer could take the backup media to a non-domain computer on which they have administrative privileges and restore the data. They could take ownership of the files and view any unencrypted data that is contained within the backup set.
To establish the recommended configuration via GP, set the following UI path to Administrators. Computer Configuration\Policies\Windows Settings\Security Settings\Local Policies\User Rights Assignment\Back up files and directories Impact: Changes in the membership of the groups that have the Back up files and directories user right could limit the abilities of users who are assigned to specific administrative roles in your environment. You should confirm that authorized backup administrators are still able to perform backup operations. Default Value: On Member Servers: Administrators, Backup Operators. On Domain Controllers: Administrators, Backup Operators, Server Operators.