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The ACL is a security and access component of Operating Systems. It contains a set of entries that determine who and what has access to a specified physical or logical system object.

The ACL is a security and access component of Operating Systems. UNIX, OSX, Windows, and Linux use ACLs.

An access control list (ACL) is a list of entries that determine access to a system object. The entries specifies the access rights allowed, denied, or audited for a specified user account or process. The system object may include a file system file, system process or a memory data structure or other data object, physical or logical.