Not enabling default administrative accounts is crucial to ensuring accountability and minimizing the risk of insider attacks by privileged users. By disabling or renaming default accounts, organizations can better track the actions performed by individual administrators, reducing the risk of unauthorized or malicious activities going unnoticed. This practice is part of a broader approach to privilege management that includes limiting permissions to the minimum necessary and monitoring the use of administrative privileges.
References:The CREST CPTIA program emphasizes the importance of managing privileged access and ensuring accountability among users with elevated permissions to protect against insider threats and misuse of administrative rights.