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The question is quite self explanatory but just to add a few details.
The user cannot modify (can read, but can't write/delete) any files on the computer, which includes:
- Desktop shortcuts
- Files on another drive
- Files (Obviously) on other user accounts
- Windows system files
2The guest account, although not as restricted as you're asking, was set up purely for this purpose... – Kinnectus – 2018-01-12T13:30:53.983
1A "Kiosk mode" sounds similar to what you want, where settings are basically "read-only" and changing things isn't allowed. Some Linux desktops support it, not sure about Win... Or run a Linux live, you can change files temporarily while running, but the entire filesystem is read-only and all changes are lost on reboot. – Xen2050 – 2018-01-12T15:12:52.893