Microsoft Knowledge Base Article 914392 contains the following summary and introduction:
Service discretionary access control lists (DACLs) are important components of workstation and of server security.
This Microsoft Knowledge Base article describes how to interpret the DACLs on services.
This article also provides best-practice guidance for writers of service DACLs when they are developing and assessing the security of their programs.
You can use this Microsoft Knowledge Base article as a guide to help evaluate the security of service discretionary access control lists (DACLs).