Have you looked at what other orgs are documeting / defining / recommending. For example, the DoD, specifically DISA, has docs called STIGs. They are the mandated guidance for the DoD on net worthiness (ATO - Authority to operate), security and accredatation. Many commercial enterprises I work in have taken all or parts of these docs for their needs.
Every vendor trying to work with the FedGov/Dod/Intel sectors have to deal with these or somehting like them.
There have been public courseware on the topic for few years now. For example:
Securing Windows with PowerShell and the Critical Security Controls
SEC505: Securing Windows and PowerShell Automation
SANS Pen Test Cheat Sheet: PowerShell
Securing Windows and PowerShell Automation
Are you saying, that the below is far to general for you to consume and leverage, or are you loking for some industry SOP (standard operating proceedure) doc or template. Just like other GRC (Governance, Risk and Compliance) industry policies (GDPR, PCIDSS, etc…) this can a will vary per org / industry. YOu need to assess your org risk manamgent policies, stance before looking into wha tyiou can really do. Ohterwise, anything you review is just knowledge transfer / thought provoking stuff.
PowerShell Security at Enterprise Customers
Who’s afraid of PowerShell security?
PowerShell Remoting Security Considerations
Practical PowerShell Security: Enable Auditing and Logging with DSC
Script Tracing and Logging
Greater Visibility Through PowerShell Logging
Windows PowerShell Securing the Shell
PowerShell Security Best Practices
Just Enough Administration: Windows PowerShell security controls help protect enterprise data