See the links to "Symantec Support Document ID:2004040209303954" and "Symantec Support Document ID: 2006120116344254" for details on this event.
This event may be recorded if you uninstall a program that is using IIS. Certain programs require that IIS be restarted in order to complete an uninstall (i.e. GFI MailEssentials).
According to Microsoft this problem can occur when the wrong context pointer is passed to an ISAPI filter. See ME899472
for a hotfix applicable to Microsoft IIS 5.0.
The program IISRESET.EXE was executed by <user name>. In most cases, <user name> will be SYSTEM, which means that IIS crashed and is being restarted automatically. You can disable the auto restart of IIS by typing IISRESET /DISABLE at the command prompt.
This message occurs when we restart IIS services with Internet Information Services (administrative tools) or IISRESET.EXE.