WinSecWiki > Security Settings > Local Policies > Security Options > Shutdown > Allow system to be shut down without having to log on
Shutdown: Allow system to be shut down without having to log on
This control whether the Windows logon dialog has the shutdown button enabled or not. If enabled anyone with physical access to the computer could shut it down without having to logon as an authorized administrator or server operator causing a potential denial of service attack.
Bottom line
Disable this setting on servers. You may consider enabling it on workstations to allow anyone to shutdown the computer.
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