Remote Root Logins and the Wheel Group
Disable remote root logins:
On Linux, /etc/securetty controls this, pty's are remote so take them out of the file.
In Solaris and most System V's the file is /etc/default/login, define a console device there to restrict root to the console.
CONSOLE=/dev/console
For Openssh, sshd_config should have a line that reads:
PermitRootLogin no
Enable the Wheel Group, this decides who can use the su command to elevate to root.
In the /etc/pam.d/su file:
auth required /lib/security/pam_wheel.so group=wheel debug
Users added to the group named wheel are the only ones who can su to root.
See page 88, Practicle UNIX and Internet Security for a fun story.