What it asks for. Users must be required to re-authenticate in defined circumstances or situations.
In practice. Typical triggers include changing authenticators or roles, performing privileged or sensitive actions, accessing high-value data and after a period of inactivity. In practice this is configured through identity provider session and conditional access policies and step-up authentication in applications. Auditors look for policy settings and examples of re-authentication in sensitive workflows. Phishing-resistant methods are preferable for step-up.
Common gaps. Long sessions without re-authentication are common to reduce friction. Sensitive actions such as changing bank details or MFA settings often do not trigger step-up authentication. Re-authentication prompts that are too frequent also train users to approve without thinking, which can enable MFA fatigue attacks.