The rule "GCP Service Account or Keys Created" is designed to detect manual creation of service accounts or their associated keys within Google Cloud Platform (GCP). This detection is crucial because the creation of service accounts can signify the provisioning of additional access rights which might deviate from established automated workflows. The rule is enabled to monitor specific activities in GCP's audit logs and is set to trigger when certain conditions are met, ensuring that any such actions are logged and reviewed. The rule operates by analyzing GCP audit logs for specific API calls related to service account creation and service account key creation, thereby providing insights into potentially unauthorized or unexpected configurations made by users.