Active Directory provides centralized management of users, groups, computers and other network resources. It uses protocols like LDAP, DNS and Kerberos. Implementing Active Directory and conducting security audits like VAPT are important for the financial sector to manage access securely and identify vulnerabilities. The document discusses Active Directory components, protocols and attacks like Mimikatz and DCShadow. It also provides solutions like Azure ATP to detect attacks and recommends security best practices like access control policies and disabling unnecessary services.