The R/3 authorization concepts permits the assignment of general or finely detailed user authorizations. These assignments can reach down to the transaction, field and field value level.  These authorizations are centrally administered in user master records and most allow the handling of certain R/3 components applicable to specific operations.  Actions by a user may required several authorizations.

For example, to change a material master record, authorizations are required for the :

• Transaction change
• Specific material
• General authorization to work within the company code

RSUSR007 - List Users Whose Address Data is Incomplete
                      The program check for space in the address data field.  To print the whole list, tick a field which is always
                      space. (e.g. Room No.)

Version 4.6x

RSUSR002_ADDRESS - Users by address data

In 4.6x you used Role for each users and SAP will generate the necessary profiles and authorizations.

PFCG - Basic Maintenance

Type in a meaningful  ZXXX role name and click Create
Menu -> Transaction (insert all the transaction code for this role)
Authorization -> Change authorization data -> Generate

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SAP ABAP/4 Programming, Basis Administration, Configuration Hints and Tips