For tables in FI-SL, you can perform an optional authorization check at record level in the Report Writer.
The authorization object G_REPO_LOC (FI-SL: reporting on a ledger, record type, version, company code) is checked for local tables; the authorization object G_REPO_GLO (FI-SL: reporting on a ledger, record type, version, global company) is checked for global tables.
The complete authorization object G_REPO_ALL is delivered with the system.
For more information, refer to the online documentation for the above-mentioned authorization objects.