Auditing and reporting a B2B collaboration user
Applies to: 
Workforce tenants 
External tenants (learn more)
With guest users, you have auditing capabilities similar to with member users.
Access reviews
You can use access reviews to periodically verify whether guest users still need access to your resources. The Access reviews feature is available in Microsoft Entra ID under Identity governance > Access reviews. To learn how to use access reviews, see Manage guest access with Microsoft Entra access reviews.
Audit logs
The Microsoft Entra audit logs provide records of system and user activities, including activities initiated by guest users. To access audit logs, in Identity, under Monitoring & health, select Audit logs. To access audit logs of one specific user, select Identity > Users > All users > select the user > Audit logs.
You can dive into each of these events to get the details. For example, let's look at the user management details.
You can also export these logs from Microsoft Entra ID and use the reporting tool of your choice to get customized reports.
Sponsors field for B2B users
You can also manage and track your guest users in the organization using the sponsors feature. The Sponsors field on the user account displays who is responsible for the guest user. A sponsor can be a user or a group. To learn more about the sponsors feature, see Add sponsors to a guest user.