how can i find which files Vista has encrypted?

i'm about to move from RC2 to RTM of Vista.
a couple times during RC2, it has popped up a dialog asking if i want to
backup my keys used for encryption.
this was a bit of a surprise because i don't remember even turning
encryption on ... i'm assuming its not on by default?
anyway, i'd like to know how i can find out which files are being protected
with encryption before i transfer to a new machine.

Thanks,
casey