The "Manage auditing and security log" user right must only be assigned to the Administrators group.
Inappropriate granting of user rights can provide system, administrative, and other high-level capabilities.
Accounts with the "Manage auditing and security log" user right can manage the security log and change auditing configurations. This could be used to clear evidence of tampering.
Satisfies: SRG-OS-000057-GPOS-00027, SRG-OS-000063-GPOS-00032
How this relates to the STIG checklist: STIG vs SCAP benchmark.