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In windows I can look at the Last Access time of a file and it will show me when the file has been touched last time. Is there any tool which could give me the list of the users who accessed a particular file and when did they did that. Basically I have a file on a network drive and I would like to have some kind of basic audit reporting tool.

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You don't need a separate tool, Windows is already capable of doing that (works very similar for other versions of Windows):

How to audit user access of files, folders, and printers in Windows XP

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