V-274444

Discussion

SQL Server's [sa] account has special privileges required to administer the database. The [sa] account is a well-known SQL Server account and is likely to be targeted by attackers and thus more prone to providing unauthorized access to the database. This [sa] default account is administrative and could lead to catastrophic consequences, including the complete loss of control over SQL Server. If the [sa] default account is not disabled, an attacker might be able to gain access through the account. SQL Server by default disables the [sa] account at installation. Some applications that run on SQL Server require the [sa] account to be enabled for the application to function properly. These applications that require the [sa] account to be enabled are usually legacy systems.

Check Content

Check SQL Server settings to determine if the [sa] (system administrator) account has been disabled by executing the following query: 
USE master;
GO
SELECT name, is_disabled
FROM sys.sql_logins
WHERE principal_id = 1;
GO

Verify that the "name" column contains the current name of the [sa] database server account.

If the "is_disabled" column is not set to "1", this is a finding.