Need Help in creating extremely limited User Accounts

I do not know much about these things so I'm gonna make it direct. I want the only functionality it can do is
1. open a folder containing shortcuts to files in a certain folder.
2. be able to run those shortcuts.
**The files run on flash, and apparently my PC chose Internet Explorer as its player.**

Zero access to anything except to those [EDIT] shortcuts. I have no idea how. After some googling, there were something about editing group policies, but I do not want to experiment on something I have no idea on as I do not want to make irreversible mistakes. There were also some things about changing permissions in the security tab under properties, but I cannot find the specific User account in the Security tab.

This is because I am running a computerized review center for a certain field, but I am afraid of them being able to copy files/texts/anything at all from my PC.

thanks in advance.

[EDIT]
This was already done in some of the other PC's but someone else did that and there is no way to contact him right now, but I ordered a few more PC's. The things that I noticed was that I cannot right click anything on that account, nothing was showing up in the start menu, no access to the programs in the start menu. nothing on the desktop too, except that folder containing "iconless" files that seemed like shortcuts (I know because I did not place those files there, he just taught me what to do if I wanted something to appear on that folder).

It sound like your don't have administrative privileges. Who ever (He) is will have to give you such privileges.