Which AWS service or resource can identify and provide reports on IAM resources in one AWS account that is shared with another AWS account?

Explanations:

The IAM credential report provides information about the IAM users in an AWS account, including their access keys and password status, but it does not provide insights into shared resources or cross-account access.

AWS IAM Identity Center (formerly AWS Single Sign-On) is used for managing access to AWS accounts and applications through single sign-on but does not specifically report on IAM resources shared between accounts.

AWS Identity and Access Management Access Analyzer helps identify resources shared with other AWS accounts and provides detailed reports on IAM resources, making it the correct choice for this requirement.

Amazon Cognito user pools are designed for user authentication and management, primarily for web and mobile applications, and do not report on IAM resources or cross-account sharing.