I assume that the term you want is "manage", not "take control of". Computer
Management (compmgmt.msc) allows one to connect to another computer. From
the Computer Management root, from either the context menu or the Action
menu, choose "Connect to another computer...". Then do so, from the Select
Computer dialog. Then, under the System Tools branch, navigate to the Local
Users and Groups branch, expand that, and you get a Users folder and a
Groups folder.