The principle of least privilege is a security concept that limits access to resources to the minimum level needed for a user, a program, or a device to perform a legitimate function. It is a cybersecurity best practice that protects high-value data and assets from compromise or insider threat. Least privilege can be applied to different abstraction layers of a computing environment, such as processes, systems, or connected devices. However, it is rarely implemented in practice.

In this scenario, the IT manager is setting up the principle of least privilege by restricting access to the administrator console of the help desk software to only two authorized users: the IT manager and the help desk lead. This way, the IT manager can prevent unauthorized or accidental changes to the software configuration, data, or functionality by other help desk staff. The other help desk staff will only have access to the normal user interface of the software, which is sufficient for them to perform their job functions.

The other options are not correct. Hardening is the process of securing a system by reducing its surface of vulnerability, such as by removing unnecessary software, changing default passwords, or disabling unnecessary services. Employee monitoring is the surveillance of workers’ activity, such as by tracking web browsing, application use, keystrokes, or screenshots. Configuration enforcement is the process of ensuring that a system adheres to a predefined set of security settings, such as by applying a patch, a policy, or a template.

References = 

https://en.wikipedia.org/wiki/Principle_of_least_privilege

https://en.wikipedia.org/wiki/Principle_of_least_privilege