The rule titled 'Windows IPC$ Share Access' is designed to detect unauthorized access attempts to the IPC$ share, a hidden network share on Windows systems that allows remote administrative functions for users with sufficient privileges. The objective is to identify when there are event logs associated with access to IPC$, C$, or ADMIN$ shares, which are commonly exploited by threat actors to perform lateral movement within networks. Events related to these shares are captured using Windows Event Code 5140 for share access and 5145 for share object access. By monitoring the logs for these event IDs and applying regex to filter for the IPC$ share specifically, the rule aims to flag suspicious activities that may indicate an attempt to leverage valid accounts for unauthorized system access. The rule is particularly relevant for environments impacted by threat actors identified as TA428 and Volt Typhoon, who are known to utilize such techniques for lateral movement in Windows networks. The use of object access for these shares can signify potential remote file copying or administrative access.