Vulnerability Discussion

The prompt for Apple ID setup during Setup Assistant must be disabled.

macOS will automatically prompt new users to set up an Apple ID while they are going through Setup
Assistant if this is not disabled, misleading new users to think they need to create Apple ID accounts
upon their first log on.

Check

Verify the macOS system is configured to disable Apple ID setup during Setup Assistant
with the following command:

/usr/bin/osascript -l JavaScript << EOS
$.NSUserDefaults.alloc.initWithSuiteName('com.apple.SetupAssistant.managed')\
.objectForKey('SkipCloudSetup').js
EOS

If the result is not "true", this is a finding.

Fix

Configure the macOS system to disable Apple ID setup during Setup
Assistant by installing the "com.apple.SetupAssistant.managed" configuration profile.