From Windows Server 2012/2012 R2 Member Server Security Technical Implementation Guide
Part of NTFS Requirement
Associated with: CCI-000213
The ability to set access permissions and auditing is critical to maintaining the security and proper access controls of a system. To support this, local volumes must be formatted using a file system that supports NTFS attributes.
Open "Computer Management". Select "Disk Management" under "Storage". For each local volume, if the file system does not indicate "NTFS", this is a finding. "ReFS" (Resilient File System) is also acceptable and would not be a finding. This does not apply to system partitions such as the Recovery and EFI System Partition.
Format local volumes to use NTFS or ReFS.
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