Apple might have already started its testing process of iOS 7 as well as the next iPhone. Captain Obvious, we know.
According to TheNextWeb, developers are saying that they have started seeing a new iOS version and hardware in app usage logs. The hardware currently in testing stage can not be expected to be the final hardware, and the new software should also be in early beta stage. While it is trivial for a new iOS version to be faked by a person, since this request seems to have originated from Apple's Cupertino campus, one can all but rule out someone just messing around.
The time seems just about right for testing a new iPhone hardware as well as its software, considering it is rumoured that the next iOS device launch might be earlier than what Apple has pertained to. Rumours have indicated that Apple may launch the next generation iPhone end of Q1 2013, or early Q2. While there have been no real murmurs on the hardware specifications, some analysts have predicted the next iPhone - whether it's called iPhone 5S or iPhone 6 remains to be seen - will likely have a full-HD screen, a better camera and will come in iPod touch-like colour options. A storage bump in the form of a 128GB variant is expected as well.
Back to the logs, in which the device has been identified as "iPhone 6,1" running iOS 7. Unfortunately, no further details regarding either the software or the hardware - it's just a sighting in the logs after all! One can expect more details about the new software, once Apple starts seeding it to developers.