This function displays the list of involved users in this Form Instance.
Let's create a sample workflow to understand this.
The “ScoreWorkflow” process definition is configured with “AddInvolvedUsers-Roles, and RouteForm" step.

The “Required” step properties for the “AddInvolvedUsers-Roles” step are configured, as shown below. The item type is “Process Instance” and the item ID is the system variable having the current process instance GUID value. This configuration means that some application role users involved in this process instance will be able to “View Form Instances” when the “RouteForm” task is completed.

The “Optional” step properties for the “AddInvolvedUsers-Roles” step are configured, as shown below. The application role users are included in this setup.

The “Required” step properties for the “RouteForm” step are configured, as shown below.

The “Optional” step properties for the “RouteForm” step are configured, as shown below. The Form is routed to a regular user in this setup.

Generate a new Process Instance and execute it. Click on the “View Instance” link to view the Process Instance in a new page.

The Process Instance is rendered as shown below. The process step “AddInvolvedUsers-Roles” has completed and the instance is “sleeping” at the “RouteForm” step.

Select the Items - Tasks menu option to view the “task assigned to” the regular user.

Select the Items - Users menu option to view the “involved users” in this Process Instance. As observed, the application role group users are added as “external users,” and they can view the Form Instance by using the URL link.
