Access to the facilities as well as the network
The measures cover physical and environmental security of the facilities housing network and information systems. Server rooms, comms rooms, OT zones and control rooms are in scope alongside the logical controls that get most of the attention.
Management accountability is personal
NIS2 puts approval and oversight of the risk-management measures on the management body. That changes the question from whether a process exists to whether someone can show it worked. Which is a documentation problem before it is a technology problem.
Third parties are in scope with you
Supply-chain security is explicit. The engineers, integrators and service providers who physically reach your systems are part of what you govern and evidence. They are not an exception to it.
Reviewed, and not only granted
An auditor asks when access was last reviewed and by whom. Access that was granted correctly in 2021 and never revisited is a finding, however good the original approval was.