Verify the macOS system is configured to disable Airplay Receiver with the following command:
/usr/bin/osascript -l JavaScript << EOS $.NSUserDefaults.alloc.initWithSuiteName('com.apple.applicationaccess')\ .objectForKey('allowAirPlayIncomingRequests').js EOS
If the result is not "false", this is a finding.
Fix
Configure the macOS system to disable Airplay Receiver by installing the "com.apple.applicationaccess" configuration profile.