Apple iOS/iPadOS 17 must implement the management setting: not allow use of iPhone widgets on Mac.
iPhone widgets on Mac use Handoff. Handoff permits a user of an iPhone and iPad to transition user activities from one device to another. Handoff passes sufficient information between the devices to describe the activity, but app data synchronization associated with the activity is handled though iCloud, which should be disabled on a compliant iPhone and iPad. If a user associates both DOD and personal devices to the same Apple ID, the user may improperly reveal information about the nature of the user's activities on an unprotected device. Disabling Handoff mitigates this risk.
SFR ID: FMT_SMF_EXT.1.1 #47