As part of standard governance practices, user access reviews are often completed by supervisors. One thing to be careful of, is users that are recorded as having a supervisor that has been terminated.
It's also nice to be able to attest to the fact that no one falls into this category.
As such, here is a chart and a report and the necessary SQL queries that you can use in your environment targeting this scenario.
(select distinct 'Users' as Users, count(*) as Total from avuser.T_MASTER_ENTERPRISE_USERS WHERE SUPERVISOR_ID IN (select distinct ID from avuser.T_MASTER_ENTERPRISE_USERS where IS_Terminated = 1))
(select distinct FIRST_NAME, LAST_NAME, SUPERVISOR_ID_NAME from avuser.T_MASTER_ENTERPRISE_USERS WHERE SUPERVISOR_ID IN (select distinct ID from avuser.T_MASTER_ENTERPRISE_USERS where IS_Terminated = 1))