This detection rule is designed to identify instances where an account has been set to active using the 'Net.exe' command on Windows systems. Adversaries may leverage such accounts—particularly default or previously disabled ones—as a method to gain unauthorized access, persist in the environment, escalate privileges, or evade detection mechanisms. The rule references specific techniques used in attacks, including establishing valid accounts and manipulating account status for persistence and evasion purposes. It uses Windows event logs to monitor processes and command-line parameters that indicate account status changes. By capturing Event Code 4688, which corresponds to process creation events, this rule aims to provide visibility into unauthorized changes to account states that may signify malicious activity. Associations with known threat actors and software enhance the context of the detection, allowing analysts to prioritize alerts based on the nature of potential attacks.