How to Detect Users Who Have Direct Permissions on Your File Servers

$search_folder = "\\share\path\"
$out_file = "C:\temp\directpermissionsexport.csv"
$out_error = "C:\temp\errors.csv"

$items = Get-ChildItem -Path $search_folder -recurse

$found = @()
$errors = @()

ForEach ($item in $items) {

  try {
    $acl = Get-Acl $item.fullname

    ForEach ($entry in $acl.access) {
      If (!$entry.IsInherited) {
        $found += New-Object -TypeName PSObject -Property @{
          Folder = $item.fullname
          Access = $entry.FileSystemRights
          Control = $entry.AccessControlType
          User = $entry.IdentityReference
          Inheritance = $entry.IsInherited

        }
      }
    }
  } catch {

    $errors += New-Object -TypeName PSObject -Property @{
      Item = $item.fullname
      Error = $_.exception
    }

  }
}

$found |
Select-Object -Property Folder,User,Control,Access,Inheritance |
Export-Csv -NoTypeInformation -Path $out_file

$errors |
Export-Csv -NoTypeInformation -Path $out_err