Handoff allows users to continue working on a document or project when the user switches from one Apple device to another. Disabling Handoff prevents data transfers to unauthorized devices.
Verify the macOS system is configured to disable Handoff with the following command:
/usr/bin/osascript -l JavaScript << EOS $.NSUserDefaults.alloc.initWithSuiteName('com.apple.applicationaccess')\ .objectForKey('allowActivityContinuation').js EOS
If the result is not "false", this is a finding.
Fix
Configure the macOS system to disable Handoff by installing the "com.apple.applicationaccess" configuration profile.