This detection rule is designed to identify when a new process is created via the Windows Task Manager (taskmgr.exe). This behavior is significant because it may indicate an attempt to bypass User Account Control (UAC) restrictions, which can be a tactic used by attackers to execute unauthorized actions with elevated privileges. The rule employs detection logic that focuses on the creation of child processes originating from taskmgr.exe, specifically filtering out common legitimate child processes such as mmc.exe, resmon.exe, and taskmgr.exe itself to reduce false positives. The detection is set at a low sensitivity level, indicating that while it identifies potentially suspicious activities, there may be legitimate use cases for such actions that warrant further investigation. The detection source is strictly categorized under 'process_creation' for Windows, pinpointing its applicability to that specific category of operations.