Have you checked this link: http://php.net/manual/it/install.windows.iis7.php#install.windows.iis7.impersonation
These permissions are required for Moodledata access with IIS.
Have you checked this link: http://php.net/manual/it/install.windows.iis7.php#install.windows.iis7.impersonation
These permissions are required for Moodledata access with IIS.