The detection rule focuses on identifying attempts to disable Multi-Factor Authentication (MFA) for AWS Identity and Access Management (IAM) users by leveraging AWS CloudTrail logs. It specifically examines events such as 'DeleteVirtualMFADevice' and 'DeactivateMFADevice'. Disabling MFA poses a significant security risk, as it may indicate that an adversary is attempting to weaken account defenses, enabling ongoing access to the AWS environment while reducing the likelihood of detection. The rule alerts on such events to facilitate immediate investigation, since the successful disabling of MFA can lead to serious account compromise.