The "Take ownership of files or other objects" user right must only be assigned to the Administrators group.

STIG ID: WN11-UR-000165 |  SRG: SRG-OS-000324-GPOS-00125 |  Severity: medium |  CCI:  | Vulnerability Id: V-253506

Vulnerability Discussion

Inappropriate granting of user rights can provide system, administrative, and other high-level capabilities.

Accounts with the "Take ownership of files or other objects" user right can take ownership of objects and make changes.

Check

Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Take ownership of files or other objects" to only include the following groups or accounts:

Administrators

Fix

Verify the effective setting in Local Group Policy Editor.
Run "gpedit.msc".

Navigate to Local Computer Policy >> Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment.

If any groups or accounts other than the following are granted the "Take ownership of files or other objects" user right, this is a finding:

Administrators