The rule monitors changes to multi-factor authentication (MFA) settings for users in a Microsoft 365 environment. It specifically detects when MFA is disabled for a user, which may indicate potential security risks if a user account's MFA is removed. The rule analyzes audit logs from Azure Active Directory to identify events where the StrongAuthenticationMethod for a user is modified from an active state to inactive. When such an event occurs, it raises an alert and can prompt a response based on the company policy, which might include advising users to re-enable their MFA. The rule's severity is categorized as low, implying that while it is important, it may not indicate an immediate threat but rather a potential vulnerability that requires monitoring.