Minimum permissions required to allow the SAM module to monitor PerfMon counters on a Windows Server 2008 Remote System
The user with which you run Performance Explorer needs to be added to the Administrators group on the remote computer that you want to monitor. If you specify different user credentials in Performance Explorer’s Data Source Wizard, that user also needs to be added to the Administrators group on the remote computer. To monitor remote machines successfully, you need to launch Performance Explorer (PerfExp.exe) under the same user account that is being used to connect to the remote machine(s).
Tip: To launch PerfExp.exe under a specific user account, press shift + right-click and select Run as different user.
If this criteria has not been met, then a System 5 - access denied error is returned.
When using Windows 2008R2 Enterprise, there may be an additional UAC (User Account Control) policy which needs to be disabled.
To locate this, go to:
Local Policies | Security Options | User Account Control
Edit and 'Disable' the option 'Run all administrators in Admin Approval Mode'