return unless eval{ Win32::FileSecurity::Get($_, \%users); 1 }; 

##</code><code>##

#! perl -sw
use strict;
use File::Find;
use Win32::FileSecurity;

#determine the DACL mask for Full Access
my $fullmask = Win32::FileSecurity::MakeMask('FULL');

&find(\&wanted,"\\");

my %users;

sub wanted {
    # Win32::FileSecurity::Get does not like the paging file, skip it
    return if ($_ eq "pagefile.sys");
    return unless -f $_;
    unless( eval{ Win32::FileSecurity::Get($_, \%users); 1 } ) {
        print "Attempt to get the ACLs for $_ failed with: \n", $@;
        print "Skipping ...\n";
        return;
    }
    return unless defined $users{"Everyone"};
    return unless $users{"Everyone"} == $fullmask;
    print "$File::Find::name\n";
}

##</code><code>##

Attempt to get the ACLs for drwtsn32.log failed with: 
Error handling error: 122, Dacl is NULL: implicit access grant at C:\test\junk2.pl
Skipping ...