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The Account element is to verify parity of groups with GIDs and users with UIDs. These are specialty controls used for 2 STIG IDs.

UID:0

Some systems may allow for a user not named root to have UID 0 and this control can be adjusted accordingly.

 Example ensuring the value of UID 0 belongs to the super user account typically named root:
<Group>
  <GroupId>V-204462</GroupId>
  <GroupTitle>SRG-OS-000480-GPOS-00227</GroupTitle>
  <RuleId>SV-204462r603261_rule</RuleId>
  <Severity>CAT I</Severity>
  <RuleVersion>RHEL-07-020310</RuleVersion>
  <RuleTitle>The Red Hat Enterprise Linux operating system must be configured so that the root account must be the only account having unrestricted access to the system.</RuleTitle>
  <Where>Account</Where>
  <Applied>*</Applied>
  <Type>UID:0</Type>
  <Value>root</Value>
  <Ignore>case</Ignore>
  <IgnoreReason></IgnoreReason>
</Group>

Integrity:GID

Verify that all group names match their respective GIDs

 Example verifying the consistency of groups to GIDs:
<Group>
  <GroupId>V-204461</GroupId>
  <GroupTitle>SRG-OS-000104-GPOS-00051</GroupTitle>
  <RuleId>SV-204461r603261_rule</RuleId>
  <Severity>CAT III</Severity>
  <RuleVersion>RHEL-07-020300</RuleVersion>
  <RuleTitle>The Red Hat Enterprise Linux operating system must be configured so that all Group Identifiers (GIDs) referenced in the /etc/passwd file are defined in the /etc/group file.</RuleTitle>
  <Where>Account</Where>
  <Applied>*</Applied>
  <Type>Integrity:gid</Type>
  <Value>Passed</Value>
  <Ignore>case</Ignore>
  <IgnoreReason></IgnoreReason>
</Group>
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