This rule is designed to detect the creation of a new Background Intelligent Transfer Service (BITS) job using PowerShell. BITS is a Windows component used to transfer files in the background, and its jobs can be created using PowerShell commands such as 'New-BitsTransfer'. The rule looks specifically for Event ID 3, which corresponds to new job creation in BITS, along with the process initiated by PowerShell (either 'powershell.exe' or 'pwsh.exe'). The detection condition checks for these criteria to identify potentially unauthorized or malicious BITS job creation, which may serve as a tactic for persistence or evasion in an attack. False positives might arise from legitimate administrative scripts run through PowerShell. This detection contributes to monitoring BITS activities on Windows systems, helping security professionals identify unusual behavior associated with file transfers.