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An access control list (ACL), is a list of permissions attached to an object.
An access control list (ACL) is a list of access controlentries (ACE). Each ACE in an ACL identifies a trustee and specifies the accessrights allowed, denied, or audited for that trustee
any real world thing is called object. allocation , assignmnt of object resources is called access control list. accounting information maintain in ACL
It helps you manage and control user access based on the assigned role.