There is no such table in SAP.
Your next closest bet would be USOBT_C for object S_TABU_* objects but that is only as good as what the proposals for transactions etc are maintained, and they are notoriously not well maintained, even although they are very powerful to help build roles with exact proposals.
So we solved this ourselves and built a tool which scans the code of the programs, nested programs, classes, methods, function modules, subroutines etc etc... and finds all the existing authority-checks, access to tables and data which require checks, tells you which check is missing, which API to use and whether the corresponding values in USOBT_C are correct for the transactions which can reach that coding location which has or needs a check.
In some cases this might be the S_TABU* objects, but in most it is actually the application object which you need to know the values for (e.g. select of data from BKPF is scanned for a check on F_BKPF_BUK before outputting the results and use of the API instead of hardcoding the check). For infotypes it is actually quite easy as there are nice APIs, but you have to scan the code to see whether thy are used...
You get a result which then looks like this...
