The rule "Potential Access Token Abuse" is designed to detect instances where attackers may be attempting to impersonate users through access token manipulation. It specifically looks for the use of APIs like "DuplicateToken(Ex)" and "ImpersonateLoggedOnUser" in conjunction with the "LOGON32_LOGON_NEW_CREDENTIALS" flag. This combination can signify that an attacker is trying to gain elevated privileges or bypass security mechanisms by creating a token that can authenticate with the same permissions as the targeted user. The rule focuses on Windows Event ID 4624, which indicates a successful logon event, and filters for logon type 9, which is associated with new credentials. The detection criteria require that the logon process is identified as "Advapi" and the authentication package is "Negotiate", alongside a specific impersonation level denoted by a designated constant. The rule helps organizations identify potential misuse of tokens that could lead to privilege escalation and evasion of security measures.