A board will not display or count issues that the viewer cannot see. So you just create a board, and let JIRA handle it based on who is logged in and looking at it.
Or do you mean that you want the board to display issues that a user cannot normally see? That would be a security issue, and hence never going to happen - you'll need to allow your users to see the issues you want them to work with.
If you spend enough time as a Jira admin - whether you are managing a single, mid-sized instance, a large enterprise one or juggling multiple instances at once - you will eventually find yourself in ...
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