1.006 - Users with Administrative privilege are not documented or do not have separate accounts for administrative duties.
Using a privileged account to perform routine functions makes the computer vulnerable to attack by any virus or Trojan Horse inadvertently introduced during a session that has been granted full privileges. The rule of least privilege should always be enforced. NOTE: Nessus has not performed this check. Please review the benchmark to ensure target compliance.
Create the necessary documentation that identifies the members of this privileged group. Ensure each member has a separate account for user duties and one for his privileged duties and the other requirements outlined in the manual check are met.