Bypassing Microsoft Defender SmartScreen prompts for sites must be disabled.
This policy setting allows a decision to be made on whether users can override the Microsoft Defender SmartScreen warnings about potentially malicious websites.
If this setting is enabled, users cannot ignore Microsoft Defender SmartScreen warnings, and are blocked from continuing to the site.
If this setting is disabled or not configured, users can ignore Microsoft Defender SmartScreen warnings and continue to the site.
How this relates to the STIG checklist: STIG vs SCAP benchmark.