Solution : https://service.sap.com/sap/support/notes/1635351 (SAP Service marketplace login required)
Key words : 
symptom management report shows locked, configuration parameters 1028-include expired users, user analysis management report, 1029-include locked users, management reports reason, batch risk analysis, prerequisites program error, source code corrections, repository object synch, expired users
Related Notes : 
       
| 1641948 | Locked & Expired Users in Management report for cross system | 
| 1607067 | Master Note for SAP Access Control 10.0 - Support Pack 6 |