The Act as part of the operating system user right must not be assigned to any groups or accounts.
Inappropriate granting of user rights can provide system, administrative, and other high level capabilities.
Accounts with the "Act as part of the operating system" user right can assume the identity of any user and gain access to resources that user is authorized to access. Any accounts with this right can take complete control of a system.
How this relates to the STIG checklist: STIG vs SCAP benchmark.