use Win32::FileSecurity;

my $filename = 'C:/WINNT/twain_32';

my %hash;
Win32::FileSecurity::Get($filename,\%hash)
  or warn "Get failed: $!";
while ( my ( $ACL_owner, $mask ) = each %hash ) {
  $ACL_owner =~ s{.+\\}{};
  my @perms;
  Win32::FileSecurity::EnumerateRights($mask, \@perms)
    or warn "Enumerate failed: $!";
  my $ACL_owner_type = $groups{$ACL_owner}{type} || 'User';
  print "$ACL_owner ($ACL_owner_type):\n";
  @perms = $perms[0]; # only print one permission while testing.
  print "\t\t\t$_\n" foreach @perms;
}