Using highly-privileged accounts as application pool or as service identities poses a security risk to the farm, and could allow malicious code to execute. The following services are currently running as accounts in the machine Administrators group: SharePoint – 100 (Application Pool)
SharePoint – 107 (Application Pool)
SharePoint – 197 (Application Pool)
SharePoint Central Administration v4 (Application Pool)
Browse to http://…your server Name…/_admin/FarmCredentialManagement.aspx
and change the account used for the services listed in the explanation. For more information about this rule, see “http://go.microsoft.com/fwlink/?LinkID=163445″.
Failing Services SPTimerService (SPTimerV4)
TO SOLVE THIS ISSUE:
Create different service accounts to run different services as listed below.
you can also
or for more details, visit