Solution : https://service.sap.com/sap/support/notes/1652600 (SAP Service marketplace login required)
Key words : 
report type 'critical role / profile', ad-hoc risk analyis, specific access risk, background risk analysis, prerequisites program error, source code corrections, symptom user analysis, terms business view, user analysis, business view
Related Notes : 
       
| 1654626 | Usergroup and Resource description missing in detail report | 
| 1640992 | Master Note for SAP Access Control 10.0 - Support Pack 7 |