Solution : https://service.sap.com/sap/support/notes/1362972 (SAP Service marketplace login required)
Key words : 
terms transaction emigall reason, insufficient authorization check, generated load report, authorization object f_kkmigrat, developer authorization check, authorization object s_develop, object type prog, relevant support package, attached correction instructions, change program parts
Related Notes : 
       
| 1394093 | Collective Security Note | 
| 888889 | Automatic checks for security notes using RSECNOTE |