NIS2 Implementing Regulation

(23) Multi-factor authentication can enhance the entities’ cybersecurity and should be considered by the entities in particular when users access network and information systems from remote locations, or when they access sensitive information or privileged accounts and system administration accounts. Multi-factor authentication can be combined with other techniques to require additional factors under specific circumstances, based on predefined rules and patterns, such as access from an unusual location, from an unusual device or at an unusual time.