This policy setting determines which users can bypass file, directory, registry, and other persistent object permissions when restoring backed up files and directories on computers that run Windows Vista in your environment. This user right also determines which users can set valid security principals as object owners; it is similar to the Back up files and directories user right. Countermeasure: Ensure that only the local Administrators group is assigned the Restore files and directories user right, unless your organization has clearly defined roles for backup and for restore personnel. Potential Impact: If you remove the Restore files and directories user right from the Backup Operators group and other accounts you could make it impossible for users who have been delegated specific tasks to perform those tasks. You should verify that this change won't negatively affect the ability of your organization's personnel to do their jobs.

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(1) GPO: Computer Configuration\Windows Settings\Security Settings\Local Policies\User Rights Assignment\Restore files and directories (2) REG: ### (3) WMI: root\rsop\computer#RSOP_UserPrivilegeRight#AccountList#UserRight='SeRestorePrivilege' and precedence=1