SA Account has not been disabled There has been a security audit for many of our sql servers and per script there are many findings.

One of them says "SA Account has not been disabled"

I know it can be disabled, but can it be renamed.

Please confirm what should i go with "Remove, rename or disable the SA account" and whats he best practise?
Yes, sa can be renamed and disabled since SQL Server 2005. It can't be removed

You can then if you wish, create a dummy sa account with, say, a GUID as password and then disable that or for any software that needs it.

Note that this will let you see the new name of the original sa account

SELECT SUSER_NAME(0x01)