i am having issues with CPU high utilization, more than 92% .
Is there anyway to track which plugin or process or user is causing this issue?
Will usage of any cache plugin will help this or not ?
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Simplest way to see what is causing it is to disable all plugins and add them back one at a time. If that doesn't reveal it, switch to a default theme. After that I'd say it is something server side.
To answer your question though - caching should help but it depends on what is causing the high usage.