This check ensures that Amazon Elastic File System (EFS) resources are configured with encryption enabled using a customer-managed KMS key specified via the kms_key_id attribute, rather than defaulting to AWS-managed keys. If only encrypted = true is set without specifying a kms_key_id, sensitive data stored in EFS will use default AWS-managed encryption keys, reducing control over key rotation and access management. Failure to use a customer-managed key increases the risk of unauthorized data access and may not meet stringent compliance requirements for sensitive workloads.