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Hi @JinwonK!

For the first part, it sounds like you might be referring to the Sheet Access Report. This report shows who has access to items in your account, their permission levels, and the last time they accessed something, very useful for audits!

To generate this report:

1. Sign in to Admin Center
2. Go to Users and Groups > User Roles and Reports
3. Select More Actions > Sheet Access
4. Check your email for the report

More info here: Sheet access and published items reports

As for your group-related questions:

• Yes, you can create Groups if you’re a Group Admin or System Admin. If you're not, you’ll want to ask your System Admin for access.
• Once created, Groups can be used to quickly share items or send alerts—all members will be included when you use the Group name.
• Everyone in the Group will receive the same permission level you choose when sharing an item.

• To create a group:
  • Go to Admin Center
  • Go to Users and Groups > User Roles and Reports Click Create Group
  • Add a name and members, then hit Create

You can learn more about Groups here: Manage Smartsheet contact groups

Hope this helps! Let me know if you have more questions. 

Cheers,
Isaac.