UAC is a security mechanism for limiting the elevation of privileges, including administrative accounts, unless authorized. This setting controls the behavior of elevation when requested by a standard user account.
UAC requirements are NA for Server Core installations (this is the default installation option for Windows Server 2022 versus Server with Desktop Experience).
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 >> Windows Settings >> Security Settings >> Local Policies >> Security Options >> User Account Control: Behavior of the elevation prompt for standard users to "Automatically deny elevation requests".