The "Back up files and directories" user right must only be assigned to the Administrators group.

STIG ID: WN11-UR-000030 |  SRG: SRG-OS-000324-GPOS-00125 |  Severity: medium |  CCI:  | Vulnerability Id: V-253483

Vulnerability Discussion

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

Accounts with the "Back up files and directories" user right can circumvent file and directory permissions and could allow access to sensitive data."

Check

Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Back up files and directories" 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 "Back up files and directories" user right, this is a finding:

Administrators