The Change the system time user right must only be assigned to Administrators and Local Service and NT SERVICE\autotimesvc.
Inappropriate granting of user rights can provide system, administrative, and other high level capabilities.
Accounts with the "Change the system time" user right can change the system time, which can impact authentication, as well as affect time stamps on event log entries.
The NT SERVICE\autotimesvc is added in v1909 cumulative update.
How this relates to the STIG checklist: STIG vs SCAP benchmark.