AWS Certified Solutions Architect Associate Test 2

To access your AWS account resources, users must have credentials.You can generate and download a credential report that lists all users in your account and the status of their various credentials, including passwords, access keys, MFA devices, and signing certificates. You can get a credential report using the AWS Management Console, the AWS CLI, or the IAM API. You can use credential reports to assist in your auditing and compliance efforts. You can use the report to audit the effects of credential lifecycle requirements, such as password rotation. You can provide the report to an external auditor, or grant permissions to an auditor so that he or she can download the report directly.
You can generate a credential report as often as once every four hours. When you request a report, IAM first checks whether a report for the account has been generated within the past four hours.
If so, the most recent report is downloaded. If the most recent report for the account is more than four hours old, or if there are no previous reports for the account, IAM generates and downloads a new report. Credential reports are downloaded as comma-separated values (CSV) files. You can open CSV files with common spreadsheet software to perform analysis, or you can build an application that consumes the CSV files programmatically and performs custom analysis.
Reference: http://docs.aws.amazon.com/IAM/latest/UserGuide/credential-reports.html