Sorry, just to clarify, are you asking how to list the access level that users have to the controller?
Access to the controller is via local users or domain users/groups and their assigned roles. To view users, groups and roles please use the useradmin command, see System Administration Guide: https://library.netapp.com/ecm/ecm_download_file/ECMP1368862 page 104. These are also viewable within System Manager.
To audit access to the controllers, all events are logged in the /etc/log/auditlog file. Please see Understanding audit logging on page 152 also in the System Administration Guide.