Adversaries may create an account to maintain access to victim systems.(Citation: Symantec WastedLocker June 2020) With a sufficient level of access, creating such accounts may be used to establish secondary credentialed access that do not require persistent remote access tools to be deployed on the system.

Accounts may be created on the local system or within a domain or cloud tenant. In cloud environments, adversaries may create accounts that only have access to specific services, which can reduce the chance of detection.
Create Account
source_name: mitre-attack  url: https://attack.mitre.org/techniques/T1136  external_id: T1136     source_name: Microsoft User Creation Event  description: Lich, B., Miroshnikov, A. (2017, April 5). 4720(S): A user account was created. Retrieved June 30, 2017.  url: https://docs.microsoft.com/en-us/windows/security/threat-protection/auditing/event-4720     source_name: Symantec WastedLocker June 2020  description: Symantec Threat Intelligence. (2020, June 25). WastedLocker: Symantec Identifies Wave of Attacks Against U.S. Organizations. Retrieved May 20, 2021.  url: https://symantec-enterprise-blogs.security.com/blogs/threat-intelligence/wastedlocker-ransomware-us     