Hi @kohei-matsumura,
An audit log entry with service_name = accounts and action_name = changeServicePrincipalAcls is generated only when you change the workspace-level ACLs of a service principal... as in... when you use the workspace permissions API/UI to grant or revoke "Service principal user/manager" on that service principal at the workspace level.
The account console "Permissions" tab you used is backed by the Account Access Control API, which emits service_name = accountsAccessControl, action_name = updateRuleSet, not changeServicePrincipalAcls.
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Regards,
Ashwin | Delivery Solution Architect @ Databricks
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