This detection rule is intended to identify unauthorized execution of PowerShell commands through the sqlps.exe utility, which is part of Microsoft's SQL Server tools. The key security concern is that script blocks, which typically log PowerShell activity, are not tracked when invoking PowerShell via sqlps.exe, thereby allowing potential evasion of detection mechanisms. The rule flags processes that either directly invoke sqlps.exe or are children of processes that do so, while excluding known safe invocations through sqlagent.exe. As usage of sqlps.exe for direct PowerShell script execution is rare, this detection is crucial for identifying possible malicious activities that leverage this exploitation vector. The rule focuses on process creation events in a Windows environment, making it essential for monitoring and identifying attempts to bypass existing security controls by using less conventional methods for PowerShell execution.