What it asks for. The organisation must run malicious code protection at system entry and exit points, using signature-based and/or non-signature-based methods, keep it updated automatically, scan periodically and in real time, and define what happens when malware is detected.
In practice. A typical modern implementation is endpoint detection and response on all workstations and servers, plus email and web gateway filtering, centrally managed with tamper protection enabled. Auditors expect coverage reports matched against the asset inventory, update status, configured response actions and examples of alerts being triaged. CIS Control 10 describes the same expectations.
Common gaps. Gaps usually sit in coverage: servers, Linux hosts, build systems or legacy machines without an agent, or agents running in audit-only mode. Broad exclusions added to fix performance problems can quietly undermine protection.