A company needs to list all users in an account.

An IAM credential report is designed for account-level auditing of IAM user credentials. AWS states that the report lists all IAM users in an AWS account and shows the status of their credentials, including passwords, access keys, and multi-factor authentication devices. It can also contain information such as whether a password is enabled, when credentials were created or last used, whether access keys are active, and whether an MFA device is enabled. This directly satisfies both requirements in the question: listing users and reporting specific credential details. AWS Shield protects applications against distributed denial-of-service attacks and does not produce user credential inventories. AWS Trusted Advisor evaluates an AWS environment against best-practice checks, but it is not the tool for downloading a complete per-user credential-status report. Amazon Inspector scans workloads such as Amazon EC2 instances, container images, and Lambda functions for software vulnerabilities and unintended network exposure. Therefore, the IAM credential report is the precise IAM auditing tool required. It can be generated and downloaded through the IAM console, AWS CLI, AWS SDKs, or IAM API.