Your question isn't clear - not sure if you're trying to access resource files (such as .css files) or documents like Word processing files or similar. I'm going to assume documents and directories.
The issue is, you can't open directories via Windows Explorer, it's as simple as that as it's a security risk. However, you can open directories in the browser.
This works for Chrome, Firefox and IE
<a href="file://C:\Users\me\Documents\">Open directory</a>
<a href="file://C:\Users\me\Documents\1_011014_135535239_.csv">Open file</a>
If you're still blocked, then you need to give permission by the folder to the relevant groups (or by everyone if safe to do so).
Can you be more specific with local access? Do you want to link to a document, do you want to include images? – LPChip – 2014-04-08T13:20:50.987
both. Generally, to be able to use 'file:///' protocol to link to any file in the domain. – Ayman – 2014-04-08T13:22:31.770