Glossary
Elevate access (elevateAccess)
A Global Administrator feature that grants User Access Administrator at root scope (/) over every Azure subscription and management group of the tenant.
Elevate access lets a Microsoft Entra Global Administrator assign themselves the User Access Administrator role at root scope /, and from there any role in any subscription or management group of the tenant. The operation is Microsoft.Authorization/elevateAccess/action.
Microsoft documents that the entries appear in the Entra directory audit logs and in the Directory Activity (tenant-level) Activity Log — not in per-subscription exports — and recommends removing the elevated access after use (Microsoft Learn). Threat actors such as Storm-0501 have used it.