Microsoft Defender AV must audit process creations originating from PSExec and WMI commands.
This policy setting blocks processes created through PsExec and WMI from running. Both PsExec and WMI can remotely execute code. There is a risk of malware abusing functionality of PsExec and WMI for command and control purposes, or to spread an infection throughout an organization's network.
How this relates to the STIG checklist: STIG vs SCAP benchmark.