magento-test/app/code/Magento/User/etc/acl.xml

<?xml version="1.0"?>
<!--
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */
-->
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:Acl/etc/acl.xsd">
    <acl>
        <resources>
            <resource id="Magento_Backend::admin">
                <resource id="Magento_Backend::system">
                    <resource id="Magento_User::acl" title="Permissions" translate="title" sortOrder="60">
                        <resource id="Magento_User::acl_users" title="All Users" translate="title" sortOrder="10" />
                        <resource id="Magento_User::locks" title="Locked Users" translate="title" sortOrder="20" />
                        <resource id="Magento_User::acl_roles" title="User Roles" translate="title" sortOrder="30" />
                    </resource>
                </resource>
            </resource>
        </resources>
    </acl>
</config>