Reports don't necessarily have to have any authorisation checks inside them.
Instead, you have to assign the reports a authorisation groups to control access.
This is a one-to-one assignment only. So does't give that much flexibility.
From transaction SE38 in your DEV SAP system, enter the report you wish to secure, then select “Attributes” from the radio options, and click “Change”:
You can maintain in the original language if you wish.
Simply insert the authorisation group you wish to secure the report against, into the “Authorization Group” field and click “Save”:
If you have not created this auth group before, then you will be prompted to create a “New Entry”.
You will be prompted for a transport request.
You should now activate your report:
You can now secure the report by removing this specific auth group from the auth object S_DEVELOP in your roles: