Transaction code SM01 -- Lock/Unlock Transactions -- cannot be configured for display-only authority and is not easily used for that purpose anyway. Check your SAP system for the SAP report RSAUDITC or RSAUDITC_BCE (they both contain the same code.) This report can easily be added to a menu tree and provides various display only options for you and your auditors.
Code
Tcode:se38
Report: RSAUDITC or RSAUDITC_BCE
Select display options and execute.
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