This free tool for locating files that have different permissions to their parent directory is now out of BETA and available to download.
Archives For permissions inheritance report
In most cases IT administrators set permissions on folders and then all files within simply inherit permissions from their parent folder. However, sometimes files might unintentionally have inheritance disabled or they might have additional permissions on top of the inherited permissions that should not be there (this can be caused by files being moved rather than copied). So this tool has been developed to help easily locate files that are either not inheriting permissions or do not have identical permissions to their parent folder.