How do I produce a list of users permitted to approve invoices?

Summary:

Audit needs a list of users who are allowed to approve invoices. Is there a specific Role or other query that provides this information?

I have checked Approvals Group Report where approver's names are displayed but only for groups. We need to know all the list of approvers be it hierarchy level or users involved in Approval groups.

Is there any query that provides the list

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