We have several users that are setup similarly in CA Access Control that are not able to view the same files.
This is one way you could check for users access to a file or not. I am going to create a quick example:
I login as a user named, 'senad01', and that user tried to perform the cat command on a flat file, thus giving that user the 'Permission denied' error.
We can use the 'seaudit' utility by typically going to, '/opt/CA/AccessControl/bin/seaudit' and we can see that we denied the reading right performed by user 'senad01' in the prior picture.
We can see here with a different switch that the root cause is we have a rule in place where we blocked that resource from being accessed.
Always check the seaudit utility to see if there is a rule in place preventing you from accessing a resource.