This policy setting determines which users who are logged on locally to the computers in your environment can shut down the operating system with the Shut Down command. Misuse of this user right can result in a denial of service condition. The recommended state for this setting is: Administrators. Rationale: The ability to shut down Domain Controllers and Member Servers should be limited to a very small number of trusted Administrators. Although the Shut down the system user right requires the ability to log on to the server, you should be very careful about which accounts and groups you allow to shut down a Domain Controller or Member Server. When a Domain Controller is shut down, it is no longer available to process logons, serve Group Policy, and answer Lightweight Directory Access Protocol (LDAP) queries. If you shut down Domain Controllers that possess Flexible Single Master Operations (FSMO) roles, you can disable key domain functionality, such as processing logons for new passwords - one of the functions of the Primary Domain Controller (PDC) Emulator role.
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\Shut down the system Impact: The impact of removing these default groups from the Shut down the system user right could limit the delegated abilities of assigned roles in your environment. You should confirm that delegated activities will not be adversely affected. Default Value: On Member Servers: Administrators, Backup Operators. On Domain Controllers: Administrators, Backup Operators, Server Operators, Print Operators.