Adversaries may duplicate then impersonate another user's token to escalate privileges and bypass access controls. An adversary can create a new access token that duplicates an existing token using DuplicateToken(Ex). The token can then be used with ImpersonateLoggedOnUser to allow the calling thread to impersonate a logged on user's security context, or with SetThreadToken to assign the impersonated token to a thread.

An adversary may do this when they have a specific, existing process they want to assign the new token to. For example, this may be useful for when the target user has a non-network logon session on the system.