Hi Dipak,
If you use EM Web UI to report events, then the current user captured is the USER.
But, if the events are reported via EDI/IDOCs, then the program to process IDOCs are recorded as the reporting user. It can be ALEREMOTE or BC_batch.
Sometimes, IDOCs are not processed immediately and collected to process via background job. In this case, the user would be BATCH.
Thanks,
Deb