The Oracle REMOTE_OS_ROLES parameter must be set to FALSE.

Setting REMOTE_OS_ROLES to TRUE allows operating system groups to control Oracle roles. The default value of FALSE causes roles to be identified and managed by the database. If REMOTE_OS_ROLES is set to TRUE, a remote user could impersonate another operating system user over a network connection.

From SQL*Plus:

select value from v$parameter where name = 'remote_os_roles';

If the value returned is FALSE, this is not a finding.

If the value returned is TRUE, confirm that the setting is justified and documented. If not, this is a finding.

Document remote OS roles in the System Security Plan.

If not required, disable use of remote OS roles.

From SQL*Plus:

alter system set remote_os_roles = FALSE scope = spfile;

The above SQL*Plus command will set the parameter to take effect at next system startup.