AC.L2-3.1.7 (Privileged Functions) requires that execution of privileged functions be restricted to authorized privileged accounts. The best evidence is an access list demonstrating who is allowed privileged access.
Extract:
"Limit the use of privileged functions to authorized users. Assessors should review access control lists or equivalent evidence to verify only privileged accounts have privileged permissions." Thus, the best next step is to examine a user access list for authorized privileged users.
Reference: CMMC Assessment Guide - Level 2, AC.L2-3.1.7.