Do you mean for access control? If so, there is no direct relationship for access control from the WTUser to each folder in the database. Access doesn't work that way. Instead, there are Domain rules, Adhoc Rules, and a few other items that all factor into whether a user can "see" a folder; moreover, just because a user can see a folder, that doesn't mean they can see everything inside that folder.
On the other hand, if you want to know "what folders did a user navigate to in some period of time" then the PTC System Monitor (PSM) can show you exactly what clicks a user made in in their sessions as far back as your PSM keeps data.