Authorization Checks in Reporting 
Use
The authorization for starting a report is checked under Object usage ABAP: Program flow checks (S_PROGRAM). In individual cases, you can make this check more specific by using additional checks, which are described below.
Features
HR-Reporting
Here, we are referring to reports that use theological database PNP.
HR reports read HR infotype data. For this reason, authorization checks in HR reports run in basically the same way as for the transactions that are used to edit HR infotypes. When you access data in reporting, a the system always checks to ensure that the user has a read authorization, that is, that he or she has value
R or * in the Authorization level field. Under certain circumstances, you might require a simpler authorization check in HR reporting.
If an administrator wants to create a list of telephone numbers, then the system should not check each individual person to see if an authorization is available. Instead, the administrator has the authorization to print out the telephone list.
Therefore, in the object HR: Master Data, there is the additional object HR: Reporting (P_ABAP) If the relevant authorizations exist, then a simpler and as a result quicker check takes place.
The authorization object HR: Reporting (P_ABAP) does not affect the authorization to start reports (this controls the above-mentioned object ABAP: Program execution checks). It is used for much more than this - it simplifies and accelerates additional individual checks in HR reports, or indeed switches them off entirely. If the user, as a general rule, is permitted to carry out uncritical reports (e.g. creating a list of telephone numbers), then do not assign an authorization for the object HR: Reporting (P_ABAP).

The infotype authorization check generally differs from the checks that are executed by the system for the dialog transactions PAnn if you use an HR report authorization for the object HR: Reporting (P_ABAP). In the majority of cases the user has a greater access to data by virtue of having more authorizations if you assign HR reports authorizations to the object HR: Reporting (P_ABAP), than they have in the Human Resources transactions.
If a missing authorization prevents you from displaying certain HR data, then all of the data for that particular person is not displayed. At the end of the list, a note tells you how many persons were skipped because of missing authorizations.
Reports that Read HR Clusters
See also:
Authorization Checks in the HR Cluster
Payment Medium Programs
These are programs that do not actually belong to the Personnel Administration (HR) area, but can read personal data that is protected. In addition to the check that is run to see whether the user is authorized to start such programs (Object ABAP: Program execution checks), a check is run for these programs to see whether the user has the relevant authorization for the object HR: Reporting. (P_ABAP).