Minimum Two Users
The minimum number of user accounts that should be defined on any computer is two. The number of accounts should always be one greater than the number of people using the computer. You should have one regular account for each user that only provides that user with the access they need for their everyday activities and a separate count with administrator access. The administrator level access should then only be used to run program installs and utility functions that require that level of access.
It always amazes me how many people use the admin account on their computer for everyday access and thus just about make certain that their computer is a part of a zombie botnet that is launching DoS attacks and sending out spam on a constant basis.
