Dear,
Please refe the belwo link
http://help.sap.com/saphelp_nw2004s/helpdata/en/ce/17533e5ff4d064e10000000a114084/frameset.htm
S_USER_AGR Authorization system: Check for roles
This authorization object protects roles. The roles combine users into groups to assign various properties to them; in particular, transactions and authorization profiles.
Regards,
R.Brahmankar