Can users import Issues under Issue security levels?

As not all Jira users have the permission to export Jira data, Jira Cloud Administrators should first grant the permissions to work with the Power BI Connector for Jira Cloud ((ability to create, edit, watch and export connectors) for certain users or groups of users.

After this permission has been granted to the certain use, Jira users can only export to Power BI the data they have access to in Jira based on their Jira user roles and permissions.

Thus, if Jira user has access to Issues under Issue security levels, this user will be able export and to see this data in Power BI based on his/her Jira role/permission.