1. Microsoft Learn | Azure Active Directory documentation. "Monitor and report on terms of use." This document explicitly states
"The Azure AD audit logs record user activity
including consent to a terms of use policy... To view who has and has not accepted a ToU policy
in Azure Active Directory
select Terms of use. Select a terms of use policy. Under Monitor
select Accepted." The underlying data for this view is sourced from the audit logs. The document further details filtering the audit log for the "Accept terms of use policy" activity.
2. Microsoft Learn | Azure Active Directory documentation. "Audit log activities." This reference lists all activities recorded in the audit logs. Under the "User management" category
it includes "Accept terms of use policy" and "Decline terms of use policy" as specific
logged events.
3. Microsoft Learn | Azure Active Directory documentation. "What are Azure Active Directory reports?" This document describes the different types of reports. It clarifies that audit logs capture "a record of all events that occur in your tenant
" while sign-in logs capture "information about the usage of managed applications and user sign-in activities
" confirming the distinct purpose of each log.