for batch programs and subroutines : in sysbm.syspackdep or in sysibm.systabauth where granteetype = 'P'
Now you have to match program to batch job. which can be easy or difficult depending on the setup on your site, but is outside DB2.
for DB2 utilities you'll have to do a scan of some kind.
I can explain it to you, but i can not understand it for you.