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Tables to find 'Impersonator' and 'Impersonator ID' values in the Oracle fusion

Pooja K-Oracle
Rank 3 - Community Apprentice
What is Impersonator and Impersonator ID in the standard Audit Report in Oracle fusion.
In which table we can find these values for building the custom audit report.
We have a field called 'AUDIT IMPERSONATOR' in the audit table IBY_EXT_BANK_ACCOUNTS_ but we don't have any data here.
Could you please advise, Thankyou!
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