The security team at Universal containers(UC) has identified exporting reports as a high-risk action and...

 Using SAML Federated Authentication, treating SAML sessions as high assurance, and raising the session level required for exporting reports is the solution that should be recommended. This solution ensures that users can only export reports when they log in using AD credentials, which provide a high level of identity verification. Users who log in using Salesforce credentials, which provide a standard level of security, can still view reports but not export them. To implement this solution, you need to configure SAML Federated Authentication withAD as the identity provider4, set the session security level for SAML assertions to high assurance5, and require high-assurance session security for exporting reports1. This solution also avoids the complexity and overhead of creating and managing custom permission sets or login flows.