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Lists orphaned security identifiers (SIDs) defined on files and directories in the NT file system (NTFS). Orphaned SIDs typically belong to security accounts that no longer exist on your system.
The utility searches all Owner and Trustee records defined on files and directories in the selected search path. Search results include permissions inherited from a higher level in NTFS.
For a detailed explanation of SIDs, see SekChek’s white paper: About Security Identifiers.