IUSR* guests IUSR/IWAM

we have recent received a 3rd party external audit of our web servers and theyve raised it as an issue if either IUSR_ or IWAM_ accounts are enabled, and where IUSR* accounts are members of the local Guests group. Being relatively new to web servers and IIS can any elaborate on the risks of these scenarios, and an opinion if they require changing, or what may break by following the rec. some are old 2003 servers due to be decommissioned.
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pma111Asked:
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Dan McFaddenSystems EngineerCommented:
Again, best place for this info, is on IIS.NET.  Here is an article that easily explains the IUSR objects.

link:  http://www.iis.net/learn/get-started/planning-for-security/understanding-built-in-user-and-group-accounts-in-iis

Dan

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