> That's an administrator account, not SYSTEM. The BERNS-WINDOWS$ is the account the process was being run under (launched via psexec -i -s) and is indeed the system account. I ran icacls just to display the current ACL on the directory (which does not include the system account for the purpose of the test). Sorry for not being more clear. Regardless, Corinna clarified her assertion was dependent on enabling Backup/Restore privileges for the process at hand.
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