Enumeration of administrator accounts when elevating can provide part of the logon information to an unauthorized user. This setting configures the system to always require users to type in a username and password to elevate a running application.
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If the following registry value does not exist or is not configured as specified, this is a finding:
Configure the policy value for Computer Configuration >> Administrative Templates >> Windows Components >> Credential User Interface >> Enumerate administrator accounts on elevation to "Disabled".