I. wouldn't do anything on a work iPad that I wasn't supposed to do on a regular desktop or laptop computer. Her work may have locked out the ability to do a factory reset.
Ooh, that's an interesting twist! If they did this, she won't find out until she tries to do the reset, and can't! I'd love to be a fly on the wall that day! I don't actually have a work ipad or laptop (or, uh, work, for that matter) but I'd probably do it all but the porn.
Well, my user agreement for my work laptop allows for some personal use as long as it doesn't interfere with getting work done, and porn and anything like it is absolutely not allowed. I'd treat a work iPad the same way, and I'm sure I'd be required to sign a similar agreement to use it.
And yeah, FWIW, I can't wipe my own computer or erase my own internet history.
I do GBCN from Dh's ipad/iphone sometimes. They recognize that people are going to use them for personal use and are okay with it as long as it's not using too much data per month. Apparently Dh's coworker was contacted one month because they were using way too much data every month.
Using social media daily and a broad swath of the Internet is key to my job. I wouldn't look at porn intentionally on a work device but there have been a handful of times (like when I was vetting URLs for display ads or monitoring social media for a company) that I ended up at a pornographic site or seeing something NSFW.