[delphi.com.ar]

Espero que te sea de utilidad:

Código Delphi [-]
procedure RunAs(ACommandLine, AUserName, ADomain, APassword: PAnsiChar);
var
  hToken: Cardinal;
  ProcessInfo: TProcessInformation;
  StartupInfo: TStartupInfo;

  function SetUserObjectFullAccess(hUserObject: THandle): Boolean;
  var
    Sd: PSecurity_Descriptor;
    Si: Security_Information;
  begin
    Sd := Ptr(LocalAlloc(LPTR, SECURITY_DESCRIPTOR_MIN_LENGTH));
    InitializeSecurityDescriptor(Sd, SECURITY_DESCRIPTOR_REVISION);
    SetSecurityDescriptorDacl(Sd, True, nil, False);

    Si := DACL_SECURITY_INFORMATION;
    Result := SetUserObjectSecurity(hUserObject, Si, Sd);

    LocalFree(HLOCAL(Sd));
  end;
begin
  Win32Check(LogonUser(AUserName, ADomain, APassword, LOGON32_LOGON_INTERACTIVE, LOGON32_PROVIDER_DEFAULT, hToken));
  try
    ImpersonateLoggedOnUser(hToken);
    try
      SetUserObjectFullAccess(GetThreadDesktop(GetCurrentThreadId));
      SetUserObjectFullAccess(GetProcessWindowStation);

      ZeroMemory(@StartupInfo, SizeOf(TStartupInfo));
      StartupInfo.cb := SizeOf(TStartupInfo);
      StartupInfo.wShowWindow := SW_SHOW;


      if not CreateProcessAsUser(hToken, nil, ACommandLine, nil, nil,
                         False, CREATE_NEW_CONSOLE or CREATE_NEW_PROCESS_GROUP,
                         nil, nil, StartupInfo, ProcessInfo) then
        RaiseLastOsError;
    finally
      RevertToSelf;
    end;
  finally
    CloseHandle(hToken);
  end;
end;

Saludos!