Con WMI, ad esempio

codice:
    Dim procs As Object
    Dim proc As Object
    Dim owner As Variant
    Dim ret As Long
    
    Set procs = GetObject("winmgmts:{impersonationLevel=impersonate}!\\.\root\cimv2").ExecQuery("Select * from Win32_Process")

    For Each proc In procs
        ret = proc.GetOwner(owner)
        
        Print proc.Name; " : ";
        
        If ret Then
            Print "?"
        Else
            Print owner
        End If
    Next