After long research, I am able to resolve this problem.
A mistake was in the format of XML .
Initial code :
<?xml version="1.0"?>
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="../../../../../lib/internal/Magento/Framework/Acl/etc/acl.xsd">
<acl>
<resources>
<resource id="Magento_Adminhtml::admin">
<resource id="Company_Module::" title="test" sortOrder="100"/>
<!--AddMenuAcl-->
</resource>
</resources>
</acl>
</config>
Replace with :
<?xml version="1.0"?>
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:Acl/etc/acl.xsd">
<acl>
<resources>
<resource id="Magento_Backend::admin">
<resource id="Company_module::test" title="test module" sortOrder="100"/>
<!--AddMenuAcl-->
</resource>
</resources>
</acl>
</config>
Check for this also:
<?xml version="1.0"?>
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:Acl/etc/acl.xsd">
<acl>
<resources>
<resource id="Magento_Adminhtml::admin">
</resource>
</resources>
</acl>
If no resource is defined please comment:
<?xml version="1.0"?>
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:Acl/etc/acl.xsd">
<acl>
<resources>
<!--<resource id="Magento_Adminhtml::admin">
</resource>-->
</resources>
</acl>