Solution : https://service.sap.com/sap/support/notes/1155392 (SAP Service marketplace login required)
Key words :
\irj\servlet_jsp\irj\root\web-inf\portal\system\xml\aclmissing files, sap -> platform add ons -> business intelligence -> iviews -> bex web, \<sid>\jcxx\j2ee\cluster\serverx\apps\sap, sap netweaver 2004s support package stack 14, add 'end user' permission, content administration -> portal content, portal content -> content provided, system issues error messages, bi support desk tool, bex web application
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