Source

File: wp-includes/class-wp-comment-query.php

protected function parse_order( $order ) {
		if ( ! is_string( $order ) || empty( $order ) ) {
			return 'DESC';
		}

		if ( 'ASC' === strtoupper( $order ) ) {
			return 'ASC';
		} else {
			return 'DESC';
		}
	}