Information
Internet Sharing uses the open source 'natd' process to share an internet connection with other computers and devices on a local network. This allows the Mac to function as a router and share the connection to other, possibly unauthorized, devices.
Rationale:
Disabling Internet Sharing reduces the remote attack surface of the system.
Solution
Perform the following to implement the prescribed state:
1. Open System Preferences
2. Select Sharing
3. Uncheck Internet Sharing