V-271342

Discussion

In certain situations, to provide required functionality, a DBMS needs to execute internal logic (stored procedures, functions, triggers, etc.) and/or external code modules with elevated privileges. However, if the privileges required for execution are at a higher level than the privileges assigned to organizational users invoking the functionality applications/programs, those users are indirectly provided with greater privileges than assigned by organizations. Privilege elevation must be used only where necessary and protected from misuse.

Check Content

Review the server documentation to obtain a listing of accounts used for executing external processes. Execute the following to obtain a listing of accounts currently configured for use by external processes. 
 
SELECT C.name AS credential_name, C.credential_identity 
FROM sys.credentials C 
GO 
 
SELECT P.name AS proxy_name, C.name AS credential_name, C.credential_identity 
FROM sys.credentials C  
JOIN msdb.dbo.sysproxies P ON C.credential_id = P.credential_id 
WHERE P.enabled = 1 
GO 
 
If any Credentials or SQL Agent Proxy accounts are returned that are not documented and authorized, this is a finding.