This rule detects the creation of new service accounts in Google Cloud Platform (GCP), which may indicate unauthorized access attempts by adversaries. Service accounts are non-human accounts used by applications or virtual machines to communicate with APIs securely. However, if mismanaged, they can present significant security risks, as malicious actors may create service accounts to maintain access without detection. The detection uses audit logs to monitor for specific events related to service account creation, triggering alerts for further investigation when such activities are observed. The rule emphasizes the need for regular auditing of service account permissions, recognizing that routine administrative actions can generate false positives, necessitating a response protocol to differentiate between legitimate and suspicious activities.