From Windows Explorer, you can add Date Accessed to the columns displayed via View, Choose details, Date accessed.
Not sure if that's what you want or not. It won't tell you who accessed it, just when a file or folder was last accessed, aka read.
manhunter2826, how will Process Explorer or Process Monitor show you this information? I know in Process Explorer you can see what folders/files a process has used but there is no way to do it in reverse, that is from a file, see what processes have accessed it, which I think is what Wiredsoul is asking for.
Process Monitor has to be running to capture the information, you can't do it retroactively.
Both good programs though.