These utilities all show ACLS to various degrees on files and folders.
Showacls.exe, calcs.exe, xcalcs.exe, xcalcs.vbs, and subinacl.exe
Personally, i use showacls.exe alot, but i only use it on folders....not sure if it does files. Folders, is usually all you need, you can assume files inhereit permissions and/or you should correct that if the files they don't inherit permissions.
Calcs.exe *.* shows ACLS on files as well as folders, is built-in to windows 2003, but doesn't automatically recurse folders, so you need to write a batch file that will recurse the folders for you.
XCalcs.exe/vbs i don't use alot but know they exist.
Subinacl.exe i threw in as a guess, not positive but i think it will show you the acls, as well as replace them.
If you are moving data around and get access denied as an administrator use Robocopy.exe with the /B switch, to use the backup right and by pass security.