The ability to set access permissions and auditing is critical to maintaining the security and proper access controls of a system. To support this, volumes must be formatted using a file system that supports NTFS attributes.
Check
Open "Computer Management".
Select "Disk Management" under "Storage".
For each local volume, if the file system does not indicate "NTFS", this is a finding.
Resilient file system (ReFS) and Cluster Shared Volumes (CSV) are also acceptable and are not findings.
This does not apply to system partitions such the Recovery and EFI System Partition.