Back up files and directories
Computer Configuration\Windows Settings\Security Settings\Local Policies\User Rights Assignment
Determines which users can circumvent file and directory permissions for the purposes of backing up the system.
Specifically, the privilege is similar to granting the following permissions to the user or group in question on all files and folders on the system:
Traverse Folder/Execute File
List Folder/Read Data
Read Extended Attributes
This user right is defined in the Default Domain Controller Group Policy object (GPO) and in the local security policy of workstations and servers.
The default groups that have this right on each platform are:
Workstations and Servers