Hi @Ted McClellan
There is currently no auditing available through the User Management UI. When an admin logs in as a user, an email is sent to that user as long as they have previously logged in (otherwise we assume it is part of setting up an account), and that can be used to provide visibility into the feature.
If that isn't sufficient for your needs, you can raise a feature request at https://jira.atlassian.com/projects/ID
Hope this information helps!
Unfortunately, there is currently no audit log exposed in Cloud admin and no easy way to find this info. It is available in the application logs for a limited time period but these logs are not accessible to admins. Do note, however, that when an admin logs in as a user that user will receive an email to let them know (all of this is documented in Log in as another user).
If you need access to this info on an ad hoc basis please contact Atlassian Support, who will be able to assist.
I don't believe that they are talking about a plugin, I believe that they are talking about this feature: https://confluence.atlassian.com/cloud/log-in-as-another-user-776994835.html And it's a good question. I'm not even sure.
The functionality that provides user switching is part of our identity platform and not directly in Confluence. As such, audit logging is not automatically implemented for user switching. I have raised the following request for this functionality. ID-6171 - Audit log of 'Login as another user' in Confluence
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