server-tools/base_exception/security/base_exception_security.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="group_exception_rule_manager" model="res.groups">
        <field name="name">Exception manager</field>
        <field name="implied_ids" eval="[(4, ref('base.group_user'))]"/>
    </record>

</odoo>