Is there any way to find which accounts xp_cmdshell can run?

Question

I would like to know which users on SQL Server can run xp_cmdshell. Is there a request that will do this?

I would like to know how to do this for SQL Server 2000 - 2008

Answer 1

Googling "xp_cmdshell":

When first enabled, xp_cmdshell requires CONTROL SERVER
permission to execute and the Windows process created by
xp_cmdshell has the same security context as the SQL Server 
service account.

http://msdn.microsoft.com/en-us/library/ms175046.aspx