Query to Get User name and related assigned responsibilities with applications can access :
select distinct u.user_id ,u.user_name user_name ,r.responsibility_name responsiblity ,a.application_name application from fnd_user u ,fnd_user_resp_groups g ,fnd_application_tl a ,fnd_responsibility_tl r where g.user_id(+) = u.user_id and g.responsibility_application_id = a.application_id and a.application_id = r.application_id and g.responsibility_id = r.responsibility_id order by 1;