Benefits:

Enhanced Security Posture: Restricting privileged functions to authorized users only is a cornerstone of good cybersecurity. It limits the attack surface and the potential for accidental or malicious misuse of powerful system tools and configurations.

Reduced Insider Threat: Whether it's an unintentional mistake or a disgruntled employee, non-privileged users make it harder for insiders to cause damage or escalate compromises.

Compliance Alignment: NIST 800-171 is a key compliance framework for organizations handling Controlled Unclassified Information (CUI). This control is essential for achieving compliance.

Improved Incident Response: Capturing privileged function use in audit logs provides valuable forensic data. This speeds up figuring out what happened, who's responsible, and the scope of a security incident.

Accountability:

Senior Management: Establish Clear Policies and Procedures: Senior management must create well-defined policies that outline privileged functions, how they're granted, and who is authorized to use them. These policies form the basis of accountability. Responsibility for Overall Security: Senior management is ultimately accountable for the protection of sensitive information within the organization. This includes ensuring that appropriate controls are in place and are being effectively implemented and monitored.

IT Security Team: Implementation of Technical Controls: The IT security team is tasked with implementing the technical mechanisms that prevent unauthorized access and restrict privileged functions to authorized users only. Audit Log Monitoring: IT security is responsible for regularly reviewing audit logs to catch any attempts by non-privileged users to execute sensitive functions. These logs provide evidence for investigations and inform corrective actions.

System Owners: Defining Privileged Functions: System owners must precisely identify the privileged functions associated with their specific systems. This allows for granular control and clear accountability. Authorizing Users: System owners play a key role in deciding who is granted privileged access within their system, based on job roles and responsibilities.

Individual Users: Adherence to Policies: Every user is responsible for understanding and following security policies concerning privileged access. They must not attempt to overstep their granted authorization. Prompt Reporting: Users must immediately report suspicious activity, including attempted execution of unauthorized functions, to the IT security team.

Implementation:

Technical Tools: Consider technical security tools to enforce privileged account controls and access restrictions. Solutions like Privileged Access Management (PAM) can help centralize and automate these functions.

Least Privilege Principle: Implement the "principle of least privilege". Only grant users the absolute minimum permissions they need to perform their job function.

Change Management: Integrate these restrictions into change management processes. Any system updates or role changes need to enforce the privileged access controls.

Audit Log Configuration: Establish clear procedures for the generation, storage, protection, and review of audit logs.

User Education: Educate users on why these restrictions are important and how they contribute to the organization's security. Train them on recognizing potential social engineering attempts that might lead to compromised credentials.