Benefits:

Minimized Attack Surface and Data Exposure: Privileged accounts hold the keys to a system's core operations and sensitive data. Using them for routine tasks expands the attack surface. If attackers compromise a privileged account, they gain far-reaching access, making non-privileged accounts a fundamental line of defense.

Reduced Impact of Account Compromise: Should a standard, non-privileged account be compromised, the damage is localized. Attackers will struggle to escalate privileges and move laterally in the system, keeping sensitive information safer.

Improved Auditing and Logging: Actions taken with non-privileged accounts can be clearly distinguished from those with higher rights. This aids in tracking activity, spotting anomalies, and forensic investigations if a breach does occur.

Accountability:

Senior Management: Set the Tone: Senior management has the overarching responsibility to establish a culture of security. This means creating policies and procedures that clearly outline the appropriate use of privileged and non-privileged accounts. Provide Resources: They must allocate the necessary budgets and personnel to adequately implement and maintain security measures protecting sensitive data, including the enforcement of account restrictions. Consequence Management: Senior management holds the power to take action when security protocols are breached. They must enforce consequences for non-compliance to ensure accountability across the organization.

IT Security Team: Responsible for implementing and maintaining technical and administrative security controls. They design access control mechanisms, configure systems to use non-privileged accounts by default, and monitor for unauthorized use of privileged accounts.

System Owners: Accountable for the security of their specific systems. They define appropriate access permissions, working with the IT security team to implement role-based access controls (RBAC) that limit privileged access.

Individual Users: The front line of defense. They must adhere to security policies, only use non-privileged accounts for day-to-day tasks, and promptly report suspicious activities to the IT security team.

Implementation:

Inventory Accounts: Identify every user account and map them to their associated privileges. Highlight those with administrator-level rights (or equivalent)
Define Roles & Responsibilities: Determine which tasks genuinely necessitate privileged access. Create distinct roles with the least privilege needed to carry out each function.

Create Non-Privileged Accounts: If they don't exist, create standard user accounts for every individual. Ensure these are the default for daily email, web browsing, and non-security-critical tasks.

Enforce Policies: Technical measures like RBAC are critical, but don't neglect policy. Train users thoroughly on when to use each account type and the risks surrounding privileged access.

Implement Monitoring: Log privileged account actions for visibility. Set up alerts for suspicious activity, like logins outside of standard hours, from unexpected locations or unusual actions taken.