Accounts: Local Admin accounts must have their privileged token filtered to prevent elevated privileges used over the network

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A compromised local administrator account can provide means for an attacker to move laterally between domain systems. With User Account Control enabled, filtering the privileged token for local administrator accounts will prevent the elevated privileges of these accounts from being used over the network.

Remediation

To fix this configure the policy value for:
Computer Configuration
|_ Administrative Templates
|_ MS Security Guide
|_ Apply UAC restrictions to local accounts on network logons to "Enabled".

This policy setting requires the installation of the SecGuide custom templates. "SecGuide.admx" and " SecGuide.adml" must be copied to the \Windows\PolicyDefinitions and \Windows\PolicyDefinitions\en-US directories respectively. C:\Windows\SYSVOL\domain\Policies\PolicyDefinitions\ folder for domain controllers

Available here: https://www.microsoft.com/en-us/download/details.aspx?id=55319
or at EventSentry GitHub repository here: https://github.com/eventsentry/resources

STIG: Server:
2022: https://www.stigviewer.com/stig/microsoft_windows_server_2022/2022-08-25/finding/V-254429
2019: https://www.stigviewer.com/stig/windows_server_2019/2020-06-15/finding/V-93519 / https://www.stigviewer.com/stig/windows_server_2019/2020-06-15/finding/V-93519
2016: https://www.stigviewer.com/stig/microsoft_windows_server_2016/2022-03-01/finding/V-225008 / https://www.stigviewer.com/stig/windows_server_2016/2020-06-16/finding/V-73495

Desktop:
W11: https://www.stigviewer.com/stig/microsoft_windows_11/2022-06-24/finding/V-253357
W10: https://www.stigviewer.com/stig/microsoft_windows_10/2022-04-08/finding/V-220799 / https://www.stigviewer.com/stig/windows_10/2021-08-18/finding/V-220799

NIST 800-53: SC-3,
DISA CAT II
CCI: CCI-001084
Rule-ID: SV-47845r2_rule
STIG-ID: WINRG-000003
Vuln-ID: V-36439
CMMCv2: AC.2.015