By default, only computer accounts have SPNs, which creates no significant risk, since machine accounts have a default domain policy that rotates their passwords every 30 days, and the password is composed of 120 random characters, making them invulnerable to Kerberoasting.
A user account with an SPN assigned is considered a service account, and is accessible to the entire domain. If any user in the directory requests a ticket-granting service (TGS), the domain controller will encrypt it with the secret key of the account executing the service. An attacker can potentially perform a Kerberoasting attack with this information, as the human-defined password is likely to be less complex.
For scenarios where SPNs cannot be avoided on user accounts, Microsoft provides the Group Managed Service Accounts (gMSA) feature, which ensures that account passwords are robust and changed regularly and automatically. More information can be found [here](https://docs.microsoft.com/en-us/windows-server/security/group-managed-service-accounts/group-managed-service-accounts-overview).
Attackers can also perform "TargetedKerberoasting", which consists of adding fake SPNs to user accounts that they have write privileges to, making them potentially vulnerable to Kerberoasting.
- The use of user accounts as service accounts is a bad security practice and should not be allowed in the domain. The security team should map and monitor any potential benign true positive (B-TP), especially if the account is privileged. Domain Administrators that define this kind of setting can put the domain at risk as user accounts don't have the same security standards as computer accounts (which have long, complex, random passwords that change frequently), exposing them to credential cracking attacks (Kerberoasting, brute force, etc.).
- Investigate credential exposure on systems compromised or used by the attacker to ensure all compromised accounts are identified. Reset passwords for these accounts and other potentially compromised credentials, such as email, business systems, and web services. Prioritize privileged accounts.