1C is using its onw ORM system which maps all 1C objects to database tables. For 1c developers it really doesn't matter which database table is used. We are not working directly with DB tables, we are using ORM to get access to information in tables. Given the fact that different database systems have different structures this is quite wise approach. All you need to know is what type of 1c object is representing the users class. In 1c we do have users class and you can find it in the 1c configuration mode under menu administration->users
Hopes this clarifies your question.