Information
Apple developed the APFS (Apple File System) https://en.wikipedia.org/wiki/Apple_File_System structure primarily for flash and solid-state drives. This file structure was first made available in 10.12 and then became the default in 10.13.
Apple introduced CoreStorage with Mac OS X 10.7 Lion. It is used as the default for formatting on macOS volumes prior to macOS 10.13 High Sierra. All HFS and CoreStorage Volumes should be encrypted. CoreStorage has been deprecated and replaced with APFS for volume encryption.
In order to protect user data from loss or tampering volumes, carrying data should be encrypted.
NOTE: Nessus has not performed this check. Please review the benchmark to ensure target compliance.
Solution
Use Disk Utility to erase a user disk and format as APFS (Encrypted).
Note: It is recommended using APFS over HFS+ where possible. If you do need to use an HFS+/CoreStorage external drive for compatibility reasons, you need to format the drive to MacOS Extended (Journaled) (or MacOS Extended (Case-Sensitive, Journaled) if Case-Sensitive is required).
Impact:
While FileVault protects the boot volume, data may be copied to other attached storage and reduce the protection afforded by FileVault. Ensure all user volumes are encrypted to protect data.