The detection rule focuses on identifying attempts to enumerate user accounts in Active Directory using the UserAccountControl (UAC) flags, particularly in the context of AS-REP roasting attacks. AS-REP roasting exploits accounts that have pre-authentication disabled. Attackers can leverage PowerShell with the Get-ADUser cmdlet to run scripts that filter users based on specific UAC flags, allowing them to identify potentially vulnerable accounts. The rule is designed to trigger when a PowerShell command containing specific flags (specifically aiming for UAC value 4194304 indicating accounts that are capable of being roasted) is executed. This monitoring is crucial because AS-REP roasting is often overlooked in security audits despite its prevalence. To ensure its effectiveness, it requires Script Block Logging to be enabled on the Windows environment where it is deployed, which captures PowerShell script blocks for analysis.