This policy setting allows a process to assume the identity of any user and thus gain access to the resources that the user is authorized to access. The recommended state for this setting is: No One. Note: This user right is considered a 'sensitive privilege' for the purposes of auditing. Rationale: The Act as part of the operating system user right is extremely powerful. Anyone with this user right can take complete control of the computer and erase evidence of their activities.
To establish the recommended configuration via GP, set the following UI path to No One: Computer Configuration\Policies\Windows Settings\Security Settings\Local Policies\User Rights Assignment\Act as part of the operating system Impact: There should be little or no impact because the Act as part of the operating system user right is rarely needed by any accounts other than the Local System account, which implicitly has this right. Default Value: No one.