WinRM 2.2.32 (L1) Ensure 'Impersonate a client after authentication

Error: It is caused by the following substance being active.

2.2.32 (L1) Ensure 'Impersonate a client after authentication' is set to 'Administrators, LOCAL SERVICE, NETWORK SERVICE, SERVICE' and (when the Web Server (IIS) Role with Web Services Role Service is installed) 'IIS_IUSRS' (MS only)

Solution: The item should be inactive.