This automatically ensures the correct format. Sometimes this is even the only option for using a drive on a specific device. Further reading: How long does data last on a USB flash drive?
It is caused by the device interacting with the operating ... Right-click on the USB drive and select Format. In the Format window select exFAT as file system and click on Format.
We can choose a partition scheme, devices, cluster size ... This process will format the USB and make it bootable with the Windows ISO. No additional software like Rufus is needed.