As @Some programmer dude says, there is no guarantee that this is a valid Windows handle, but even if so, your options are limited:
- You would need a kernel mode driver to spy on i/o to the handle
- You would need to patch reading/writing functions to the handle using a library such as Detours or mhook.
The latter approach (as any API hooking technique at the user level) is unreliable, for if the target process uses any sort of trickery to access the handle you won't be notified.
It can be done within the same process by self-patching (changing the IAT table), or in a remote process with injection, either by the APP_Init DLL or some other injection technique like LoadLibrary/CreateRemoteThread which would do the patching. In any case you would have to forward the request to the actual ReadFile/WriteFile/DeviceIOControl function after you log it.
To change the IAT table, you might want to refer to my Load EXE as DLL article which uses the same techique in an unrelated mission. This article, this article and this article have also more information.