Information
This policy setting allows users to take ownership of files, folders, registry keys, processes, or threads. This user right bypasses any permissions that are in place to protect objects to give ownership to the specified user.
The recommended state for this setting is: Administrators.
Note: This user right is considered a 'sensitive privilege' for the purposes of auditing.
Rationale:
Any users with the Take ownership of files or other objects user right can take control of any object, regardless of the permissions on that object, and then make any changes they wish to that object. Such changes could result in exposure of data, corruption of data, or a DoS condition.
Impact:
None - this is the default behavior.
Solution
To establish the recommended configuration, set the following Device Configuration Policy to Administrators:
To access the Device Configuration Policy from the Intune Home page:
Click Devices
Click Configuration profiles
Click Create profile
Select the platform (Windows 10 and later)
Select the profile (Endpoint protection)
Click Create
Enter a Name
Click Next
Configure the following Setting
Path: Endpoint protection/User Rights
Setting Name: Take ownership of files or objects
Configuration: Allow and sub-option: Administrators
Select OK
Continue through the Wizard to complete the creation of the profile (profile assignments, applicability etc.)
Note: More than one configuration setting from each of the Configuration profiles (ex: Administrative Templates, Custom etc.) can be added to each Device Configuration Policy.
Note #2: This setting can also be created via a Custom Configuration Profile using the following OMA-URI:
Name: <Enter name>
Description: <Enter Description>
OMA-URI: ./Device/Vendor/MSFT/Policy/Config/UserRights/TakeOwnership
Data type: String
Value: Administrators
Important: When there is more than one value that needs to be entered (ex: Guests, Administrator), the XML value of  will need to be converted to its Unicode character representation to separate the values in the Value field of the Custom Device Configuration Policy. This value should convert to a square with a question mark in it (). Please note that when copied from the converter to Intune a square will appear, but the value will still work. Also note that this value cannot be copied from sources like Microsoft Word. We recommend that the value be copied and used directly from the converter. A sample converter can be found at Online XML entity decoder | Coder's Toolbox.
Select OK
Continue through the Wizard to complete the creation of the profile (profile assignments, applicability etc.)
Note #3: The following link is an alternative way to set the 'User Rights Assignment' section. Policy CSP - UserRights - Windows Client Management | Microsoft Docs
Default Value:
Administrators.