Information
SQL Server is capable of providing a wide range of features and services. Some of the features and services, provided by default, may not be necessary, and enabling them could adversely affect the security of the system.
The user options option specifies global defaults for all users. A list of default query processing options is established for the duration of a user's work session. The user options option allows you to change the default values of the SET options (if the server's default settings are not appropriate).
NOTE: Nessus has provided the target output to assist in reviewing the benchmark to ensure target compliance.
Solution
Disable use of or remove any external application executable object definitions that are not authorized. To disable the use of 'User Options' option, from the query prompt:
sp_configure 'show advanced options', 1;
GO
RECONFIGURE;
GO
sp_configure 'user options', 0;
GO
RECONFIGURE;
GO