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Administrators have elevated privileges by definition. They can pose security risks when there is a high number of them since it increases the attack surface because there is a higher chance that one of them gets compromised. This is also the sign that the least-privileged principle is not respected.
These role assignees should be scrutinized, trained and carefully justified.
Disabled users and service principals are not counted by default (parameter can be changed) because they cannot be immediately used by attackers.
To limit risks, use the least-privilege principle when assigning administrator roles:
If this is not applicable due to the large size of your IT organization, consider increasing the maximum number of allowed accounts in the parameters.
In particular, Microsoft recommends to limit the number of Global Administrators to less than 5.
Name: High Number of Administrators
Codename: HIGH-NUMBER-OF-ADMINISTRATORS
Severity: High
Type: Microsoft Entra ID Indicator of Exposure