Although both roles and profiles are combination of transactions and authorizations, in most circumstances when you manage users in SAP systems you want to assign roles to users, as it is also easier to manage and control role assignment to direct profile assignment.
It can be more than one profile associated with a role. Profile is a low level, technical object, while in role you can store not only technical authorization data, but also role name, description, obsolete status, its business purpose, version , detailed change management information. Whenever you create and generate a role, it will automatically create a profile. Whenever you assign a role its profiles get assigned indirectly. When you update a role, its profiles get updated as well. Historically SAP users were assigned directly to profiles before the RBAC Role Based Access Control concept was introduced.
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