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It lists all the user entitlements of that service with their current roles. (Eg: lists all users having access to Jira)
Q) Who can create an Audit?
Any JSM Admin can create an Audit from the Project tab panel.
Q) Who can view an Audit?
Audit Creator / Audit Assignee / Jira Admin can view can Audit.
Q) Who can view an Audit Task?
Audit Task Assignee/ Jira Admin can view an Audit Task.
However on the Audit Task Assignee can perform the Audit.