The Business User Overview (Advanced) permission allows Business Users to view audits in the Overview Reports for users within their assigned User Groups, Collectives or SCIM groups.

One example of when a Business User would benefit from this permission would be when an Admin has targeted content to the full organisation. The Business User has access to the Overview Report, but rather than viewing audits for the full organisation, they would only be able to view audits for users with their assigned User Groups, Collectives or SCIM groups. 

This permission can be particularity useful for managers or heads of departments who require oversight of reporting for only those employees that they manage; however, they may not be involved in the creation and publishing of content.