Dalvir -
While certain exception information is in the database, there is no report that will display who approved the exception, when they approved it (or when they approved it versus when the exception occurred). However, the objects in the DB that hold this information are updated in near real-time, as a manager approves an exception from Interaction Optimizer.
So this would need to be a custom report. But if you build it, it would be accurate when ran showing exceptions up to the point in time the report was executed (as opposed to other DB objects that are only updated on the QPS interval).
Thanks,
Trent.