If any SIDs are granted the "SeLockMemoryPrivilege" user right, this is a finding.
If an application requires this user right, this would not be a finding.
Vendor documentation must support the requirement for having the user right.
The requirement must be documented with the ISSO.
The application account must meet requirements for application account passwords, such as length (WN16-00-000060) and required frequency of changes (WN16-00-000070).
Fix
Configure the policy value for Computer Configuration >> Windows Settings >> Security Settings >> Local Policies >> User Rights Assignment >> "Lock pages in memory" to be defined but containing no entries (blank).