In Essbase 21c an Auditing Policy File can be configured to include the "LOGIN_AS" event which is described as "User [x] logged in as [y]" within the official product documentation https://docs.oracle.com/en/database/other-databases/essbase/21/ugess/audit-security-artifact-changes-and-lcm-events.html#GUID-227CA6FD-AD17-4D07-87A1-A65F6A7B0E47.
What specifically does this Audit Event track, is this available as there is a concept of impersonation or proxy within the system?