If the user changes the system time either with Date and Time properties dialog box or using command line, we can detect this by catching WM_TIMECHANGE system message. Here is how.
unit Unit1;
interface
uses
  Windows, Messages, SysUtils, Variants, Classes, Graphics, Controls, Forms,
  Dialogs;
type
  TForm1 = class(TForm)
  private
    { Private declarations }
    procedure WMTimeChange(var Msg: TMessage); message WM_TIMECHANGE;
  public
    { Public declarations }
  end;
var
  Form1: TForm1;
implementation
{$R *.dfm}
procedure TForm1.WMTimeChange(var Msg: TMessage);
begin
  ShowMessage('System time was just changed!');
end;
end.