WN12-GE-000057 - Windows 2012 / 2012 R2 must automatically remove or disable emergency accounts after the crisis is resolved or within 72 hours.
Emergency administrator accounts are privileged accounts which are established in response to crisis situations where the need for rapid account activation is required. Therefore, emergency account activation may bypass normal account authorization processes. If these accounts are automatically disabled, system maintenance during emergencies may not be possible, thus adversely affecting system availability. Emergency administrator accounts are different from infrequently used accounts (i.e., local logon accounts used by system administrators when network or normal logon/access is not available). Infrequently used accounts are not subject to automatic termination dates. Emergency accounts are accounts created in response to crisis situations, usually for use by maintenance personnel. The automatic expiration or disabling time period may be extended as needed until the crisis is resolved; however, it must not be extended indefinitely. A permanent account should be established for privileged users who need long-term maintenance accounts. To address access requirements, many operating systems can be integrated with enterprise-level authentication/access mechanisms that meet or exceed access control policy requirements. NOTE: Nessus has not performed this check. Please review the benchmark to ensure target compliance.
Remove emergency administrator accounts after a crisis has been resolved or configure the accounts to automatically expire within 72 hours. Domain accounts can be configured with an account expiration date, under 'Account' properties. Local accounts can be configured to expire with the command 'Net user [username] /expires:[mm/dd/yyyy]', where username is the name of the emergency administrator account.