Information
This policy setting determines which users can use tools to monitor the performance of non-system processes.
Typically, you do not need to configure this user right to use the Microsoft Management Console (MMC) Performance snap-in.
However, you do need this user right if System Monitor is configured to collect data using Windows Management Instrumentation (WMI).
Restricting the 'Profile single process' user right prevents intruders from gaining additional information that could be used to mount an attack on the system.
The recommended state for this setting is: 'Administrators'.
Rationale:
The 'Profile single process' user right presents a moderate vulnerability.
An attacker with this user right could monitor a computer's performance to help identify critical processes that they might wish to attack directly.
The attacker may also be able to determine what processes run on the computer so that they could identify countermeasures that they may need to avoid, such as antivirus software, an intrusion-detection system, or which other users are logged on to a computer.
Solution
To establish the recommended configuration via GP, set the following UI path to 'Administrators':
Computer Configuration\Policies\Windows Settings\Security Settings\Local Policies\User Rights Assignment\Profile single process
Impact:
If you remove the 'Profile single process' user right from the 'Power Users' group or other accounts, you could limit the abilities of users who are assigned to specific administrative roles in your environment.
You should ensure that delegated tasks will not be negatively affected.