The 'Taskmgr as LOCAL_SYSTEM' detection rule is designed to identify instances where the 'taskmgr.exe' process is created running under the LOCAL_SYSTEM account on Windows systems. This behavior could potentially indicate a malicious attempt to escalate privileges or evade detection since the SYSTEM account has elevated privileges that can be used to manipulate the operating system and access sensitive information. The rule uses a selection criteria that looks specifically for instances where the process is invoked by users whose usernames contain 'AUTHORI' or 'AUTORI' and filters these events to specifically those instances of 'taskmgr.exe'. The detection condition requires a match to trigger an alert, indicating high severity due to the implications of unauthorized process spawning at the SYSTEM level. This rule is crucial for monitoring potential abuse of the task manager for nefarious purposes, as process creation under the LOCAL_SYSTEM account is a notable tactic in evasion and privilege escalation operations. While the false positive rate is still unknown, there is a robust rationale for closely monitoring such events in the context of overall system security.