Vulnerability Discussion
The ability for Apple to store and review audio recordings and transcripts of vocal shortcuts and voice control interactions must be disabled.
The information system must be configured to provide only essential capabilities. Disabling the submission of this information will mitigate the risk of unwanted data being sent to Apple.
Check
Verify the macOS system is configured to disable sending audio recordings and transcripts with the following command:
/usr/bin/osascript -l JavaScript << EOS $.NSUserDefaults.alloc.initWithSuiteName('com.apple.Accessibility')\
.objectForKey('AXSAudioDonationSiriImprovementEnabled').js
EOS
If the result is not "false", this is a finding.
Fix
Configure the macOS system to disable sending audio recordings and transcripts by installing the "com.apple.accessibility" configuration profile.