Internet connection sharing makes it possible for an existing internet connection, such as through wireless, to be shared and used by other systems essentially creating a mobile hotspot. This exposes the system sharing the connection to others with potentially malicious purpose.
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If the following registry value does not exist or is not configured as specified, this is a finding:
Configure the policy value for Computer Configuration >> Administrative Templates >> Network >> Network Connections >> "Prohibit use of Internet Connection Sharing on your DNS domain network" to "Enabled".