Adding MAC authentication to a Windows 2012 R2 server

We have been asked to complete a security audit and on doing this, one of the questions asks whether we implement "MAC authentication".

We are using a standard Microsoft Windows Server 2012 R2 with DHCP services running and IP V4. I know that we do not use MAC authentication, but I thought I would ask how we could go about adding this to a fully working server, and whether you feel it would be worthwhile. Do we have to buy anything extra, or is it part of Server 2012 R2?

Any advice much appreciated.

Thanks.
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nigelbeatsonAsked:
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serialbandCommented:
The MAC address can be changed.  It used to be locked to the hardware in the 90s, but starting in the late 90s you can change the MAC Address on almost every system now.  It's one of those things that will block the non-technical person, but anyone can look up how to change the setting on Windows, Linux, and OS X.
It's one of those things that was left on the form as a holdover from the 90s.  You will only block the dumbest "hacker".

Having said that, here are the instructions :
https://social.technet.microsoft.com/wiki/contents/articles/25665.how-to-enable-and-configure-dhcp-mac-address-filtering.aspx
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nigelbeatsonAuthor Commented:
great answer. Many thanks.
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