As a system administrator, it is essential that you know about default built-in IIS and windows user accounts. Below are some examples of default users:

IIS_WPG

It has the minimum permissions and user privileges those are necessary to start and run a worker process on IIS.

It is necessary that Application pool identities be members of this group so that the application pool can register with Http.sys.

IUSR_ComputerName:

The IIS IUSR_ComputerName user account is for anonymous access to IIS.

By default, when a user accesses a Web site that uses Anonymous authentication, that user is mapped to the IUSR_ComputerName account.

IWAM_ComputerName:

The IIS IWAM_ComputerName user account is for starting out-of-process applications in IIS 5.0 isolation mode.

ASPNET:

The built-in ASPNET user account is for running the ASP.NET worker process in IIS 5.0 isolation mode.