The rule is designed to detect the use of the Windows utility 'gpresult', which displays the Resultant Set of Policy (RSoP) information for users. This utility can potentially be abused by attackers to gather information about group policy configurations and settings that govern user permissions and system hardening. The detection focuses on instances where the command 'gpresult.exe' is executed with specific command-line arguments, namely '/z' for detailed output or '/v' for verbose output. Understanding user group policies can help an attacker tailor their exploitation strategy, making this detection crucial for identifying possibly malicious reconnaissance activity on a Windows system.