This rule aims to detect the execution of account discovery utilities by the SYSTEM account on Windows systems, which is indicative of possible malicious activity following privilege escalation. It captures instances where malicious actors may run commands to enumerate user accounts, network resources, and other system details after compromising a host. The detection mechanism relies on events collected from various sources, including Winlogbeat and Sysmon operational logs. The rule focuses on processes like 'whoami.exe' and 'net1.exe' running under the SYSTEM account, which can signify an adversary's efforts to gather intelligence about the environment.