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

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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!