If any SIDs other than the following are granted the "SeCreateSymbolicLinkPrivilege" user right, this is a finding.
S-1-5-32-544 (Administrators)
Systems that have the Hyper-V role will also have "Virtual Machines" given this user right (this may be displayed as "NT Virtual Machine\Virtual Machines", SID S-1-5-83-0). This is not a finding.
Fix
Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Create symbolic links" to include only the following accounts or groups:
- Administrators
Systems that have the Hyper-V role will also have "Virtual Machines" given this user right. If this needs to be added manually, enter it as "NT Virtual Machine\Virtual Machines".