[RULE] List Guest and Disabled accounts with Read and/or Write access to Azure subscription

### Existing rule

_No response_

### Suggested rule

Exporting the list of current disabled and guest accounts with read or write access to resources using the Export-AzRuleData script will help customers understand that there are current security risks opened without proper governance in place. These risks are highlighted in Azure Advisor as high severity

### Pillar

Operational Excellence

### Additional context

This risk could be added to the security pillar in WAF, however as it's an operations activity, it could be also added to the operational excellence pillar.
https://learn.microsoft.com/en-us/azure/defender-for-cloud/managing-and-responding-alerts