This policy setting allows users to configure the system-wide environment variables that affect hardware configuration. This information is typically stored in the Last Known Good Configuration. Modification of these values and could lead to a hardware failure that would result in a denial of service condition. The recommended state for this setting is: Administrators. Note: This user right is considered a 'sensitive privilege' for the purposes of auditing. Rationale: Anyone who is assigned the Modify firmware environment values user right could configure the settings of a hardware component to cause it to fail, which could lead to data corruption 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: Modify firmware environment values 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/ModifyFirmwareEnvironment 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.