This issue can be caused by custom security policies regarding the local security rights for DirectAccess Manage-Out server and clients (e.g. modifying the setting "Access this computer from the network").
Manage-out connections require the ability of the source computer account and user account to authenticate IPsec connections to the remote DirectAccess client. Even though the IPsec tunnel is established from the DirectAccess server to client, the authentication occurs based on the internal source machine/account (impersonation).
The security policy for “Access this computer from network” controls the ability to authenticate and access system services on remote computers. This source machine/account must have this right granted for the remote resources for the DirectAccess Manage-Out capability to function. If the DirectAccess server machine account and the machine account of the internal source server used in impersonation do not have permissions to access the DirectAccess client machine from the network then IPsec authentication failures will occur.
Changes had been made to the local security policy which altered the default permissions for this access right. Everyone and Users groups were removed from the local security setting “Access this computer from network”.