The first thing that need to do is to select all user profiles that have *SPLCTL special authority. Every user with *SPLCTL has the authority to do anything they want to any spooled files on any output queue regardless of any rights that have been granted for that output queue.
Then list all user profiles that have *JOBCTL special authority. The rights to spooled files can vary for *JOBCTL users depending on some attributes of the output queue.
…a list of users that may access an outque.
Please clarify what that means. Do you want to know who can do anything at all to the output queue? Do you want to know which users can run jobs that place spooled files on that output queue? Do you want to know which users can view their own spooled files if the files are on that output queue?
Accessing a queue is very different from accessing objects that are listed on a queue. There are ways of accessing objects on a queue even when there are no rights to the queue itself.