The owner of a file can set the file's permissions to run with the owner's or group's permissions, even if the user running the program is not the owner or a member of the group. The most common reason for a SUID program is to enable users to perform functions (such as changing their password) that require root privileges. There are valid reasons for SUID programs, but it is important to identify and review such programs to ensure they are legitimate.
Ensure that no rogue SUID programs have been introduced into the system. Review the files returned by the action in the Audit section and confirm the integrity of these binaries.
The following resource is also helpful.
This security hardening control applies to the following category of controls within NIST 800-53: Access Control.This control applies to the following type of system Unix.