IT Auditor seeded role

Summary:

Hi Team, business is evaluating to assign this seeded role to key uses in the company, have several questions regarding this role, kindly, please help to clarify.

Content (required):

1. Assigning this role "IT Auditor" does it involves any additional licensing/costs for customer?
2. Can this role be considered as a truly "Read only" Role? Or this role can generate any type of actions/transactions ? Reviewed privileges in role in security console and some privileges looks like have access to profiles, etc although role grant not access to setup and maintenance menu
3. Role grant access to menu Risk Management - Advanced Controls, where user can run "Generate Provisioning Rules", customer has not implemented advanced controls/access controls. Does this job/process generates some type of transaction in the system? Need to know what impact this has to application usage or functionality?