XCAFResources

There is no XCAFResuources folder. There are two folders you should be interested in. Both are located under the ros/src directory of your OCC install.

StdResource (set by the CSF_XCAFDefaults environment variable) contains the GUIDs for the XCAF plugins (mostly used by DRAW).

XSTEPResource (set by the CSF_STEPDefaults environment variable) contains the default settings for shape healing and tolerances used when reading the STEP file. For each healing step:
0 - do not perform
1 - perform
-1 - perform only of deemed necessary

I hope this helps.
Commenter-1

Is there a resource file when reading IGES files ?

Also as u say for reading STEP files, how and when this file can
be used in the source code level ?

regards

-PG