Can anybody please provide me answer to the question that in reference to Roles, Profiles, User what should we should be created first? Should I create a Profile or Role? Does it really matter the order of creation? I have read the Salesforce Help & Training documents but answer to this question still remains vague.
Best Answer
Roles are one of the ways you can control access to records in any organization. They also impact reports (e.g. "My Teams" filter). Roles come into play if your security model (OWDs) are set to private. A little more on Roles and how they impact security:
Profiles define how users access objects and data, and what they can do within the application. Profiles control other system privileges as well (mass email, export data, etc)
So with definition in simple term you first need Profile which will define access to that user because you can't create a new user unless you have profile for that user. it is a required field.