The issue is related to the mishandling of counter grouping in the Linux kernel, specifically in the kernel/events/core.c file. This allows local users to gain privileges via a crafted application. The `perf pmu register` and `perf event open` functions are involved in the issue. There is also a mention of a similar issue in the Android operating system, where the vulnerability is related to insufficient access control to certain functions, potentially allowing a remote attacker to elevate privileges using specially crafted applications.