The Windows Server 2025 "Generate security audits" user right must only be assigned to Local Service and Network Service.
Inappropriately granting user rights provides system, administrative, and other high-level capabilities.
The "Generate security audits" user right specifies users and processes that can generate Security Log audit records, which must only be the system service accounts defined.
How this relates to the STIG checklist: STIG vs SCAP benchmark.