Description

Users who are set as subscription owners are able to make administrative changes to the subscriptions and move them into and out of Microsoft Entra ID.

Rationale

Permissions to move subscriptions in and out of Microsoft Entra ID directory must only be given to appropriate administrative personnel. A subscription that is moved into an Microsoft Entra ID directory may be within a folder to which other users have elevated permissions. This prevents loss of data or unapproved changes of the objects within by potential bad actors.

Impact

Subscriptions will need to have these settings turned off to be moved.

Audit

From Azure Portal

1. From the Azure Portal Home select the portal menu.
2. Select Subscriptions.
3. In the Advanced options drop-down menu, select Manage Policies.
4. Ensure Subscription leaving Microsoft Entra ID directory and Subscription entering Microsoft Entra ID directory are set to Permit no one.

Default Value

By default Subscription leaving Microsoft Entra ID directory and Subscription entering Microsoft Entra ID directory are set to Allow everyone (default).

References

1. https://docs.microsoft.com/en-us/azure/cost-management-billing/manage/manage-azure-subscription-policy
2. https://learn.microsoft.com/en-us/entra/fundamentals/how-subscriptions-associated-directory
3. https://learn.microsoft.com/en-us/security/benchmark/azure/mcsb-identity-management#im-2-protect-identity-and-authentication-systems