How to create a Mutex with security attribute to share resource from different application?

Question

How to create a Mutex with security attribute rigth to share resource from different application?

In according with Microsoft SDK documentation the CreateMutex API accept as first parameter a SECURITY_ATTRIBUTES pointer.

HANDLE WINAPI CreateMutex( __in LPSECURITY_ATTRIBUTES lpMutexAttributes, __in BOOL bInitialOwner, __in LPCTSTR lpName );

I want to create the rigth security attribute so only my application group can open the MUTEX and access to a specific resource (a file) where my application gruop read/write data operation. The target opertaing system are XP, Vista and Seven. The feature must working in both, administrator/standard user, login shenario.