VS Code IDE Tunneling via code-tunnel.exe or code.exe tunnel args
Detects the execution of VS Code Tunnel processes (code-tunnel.exe or code.exe with tunnel arguments) initiated by processes other than standard development-related parent processes (e.g., explorer, terminal, IDEs). This behavior may indicate an adversary attempting to establish persistent unauthorized remote access to a compromised host using the VS Code Tunnel functionality.
Microsoft Sentinel (KQL)

