Don’t forget to change the root password. If any user has UID 0 besides root, they shouldn’t. Bad idea. To check:
grep 'x:0:' /etc/passwd
Again, you shouldn’t do this but to check if the user is a member of the root group:
grep root /etc/group
To see if anyone can execute commands as root, check sudoers:
cat /etc/sudoers
To check for SUID bit, which allows programs to be executed with root privileges:
find / -perm -04000