Use separate accounts for administrative activity and general user activity. Individuals who do administrative work on the computer should each have two user accounts on the system: one for administrative tasks, and one for general activity. To avoid accidental changes to protected resources; the account with the least privilege that can do the task at hand should be used. For example, viruses can do much more damage if activated from an account with administrator privileges. It is a good idea to rename the built-in Administrator account to something less obvious. This powerful account is the one account that can never be locked out due to repeated failed log on attempts, and consequently is attractive to hackers who try to break in by repeatedly guessing passwords. By renaming the account, you force hackers to guess the account name as well as the password.
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