Information
Several accounts are provided with most distributions that are used to manage applications and are not intended to provide an interactive shell. Furthermore, a user may add special accounts not intended to provide an interactive shell.
It is important to make sure that accounts that are not being used by regular users are prevented from being used to provide an interactive shell. By default, most distributions set the password field for these accounts to an invalid string, but it is also recommended that the shell field in the password file be set to the nologin shell. This prevents the account from potentially being used to run any commands.
Solution
System accounts
Set the shell for any accounts returned by the audit to nologin :
# pw usermod -s $(command -v nologin) <user>
Disabled accounts
Lock any non-root accounts returned by the audit:
# pw lock <user>