What it asks for. The confidentiality and/or integrity of defined information at rest must be protected.
In practice. Typical measures are full-disk encryption on laptops and mobile devices, encryption of databases, storage and backups with properly managed keys, and access controls on storage locations. Auditors look for encryption coverage reports, key management procedures and evidence that sensitive data stores are identified. ISO/IEC 27001 cryptography controls and GDPR security of processing make similar demands. Data classification helps decide where stronger options, such as customer-managed keys or application-level encryption, are justified.
Common gaps. Encryption is often switched on with provider-managed keys without considering who can access the keys. Data copies in exports, file shares and analytics platforms are frequently overlooked. Encryption at rest also does little against an attacker who uses a legitimate account, so it must be paired with access control.