If you notice Exchange 2010 Activesync is causing high CPU utilization, this is the procedure to find problem users and disable them.
1. Collect latest logs from \\<Activesync Server>\c$\inetpub\logs\LogFiles\W3SVC1. Be aware the log times are in GMT.
2. Download MS Log Parser Studio. Load relevant IIS logs.
3. From the library select “Activesync Top 20” and run query. Sort by “Hits”. Ping hits aren’t as damaging as sync hits. Note any which are over 1500 for a 24 hour period.
4. From the library select “Activecyn High RPC Counts or Latency” and run query. Note any high RPC counts.
5. From #3 and #4 you should have a good idea of which users are causing high CPU. Go into Exchange and disable Activesync for those users and on the Activesync server recycle the Activesync App Pool.