The Enhanced Mitigation Experience Toolkit (EMET) system-wide Structured Exception Handler Overwrite Protection (SEHOP) must be configured to Application Opt Out.
Attackers are constantly looking for vulnerabilities in systems and applications. The Enhanced Mitigation Experience Toolkit can enable several mechanisms, such as Data Execution Prevention (DEP), Address Space Layout Randomization (ASLR), and Structured Exception Handler Overwrite Protection (SEHOP) on the system and applications adding additional levels of protection.
How this relates to the STIG checklist: STIG vs SCAP benchmark.