Information
Within the database, object ownership implies full privileges to the owned object, including the privilege to assign access to the owned objects to other subjects. Database functions and procedures can be coded using definer's rights. This allows anyone who uses the object to perform the actions if they were the owner. If not properly managed, this can lead to privileged actions being taken by unauthorized individuals.
Conversely, if critical tables or other objects in SQL Server rely on unauthorized owner accounts, these objects may be lost when an account is removed.
NOTE: Nessus has provided the target output to assist in reviewing the benchmark to ensure target compliance.
Solution
Document and obtain approval for any account(s) authorized for object ownership. If necessary, use the ALTER AUTHORIZATION command to change object ownership to an authorized account.
Example provided below.
ALTER AUTHORIZATION ON OBJECT::test.table TO AuthorizedUser;
https://docs.microsoft.com/en-us/sql/t-sql/statements/alter-authorization-transact-sql