Access Control List (ACL)

An access control list (ACL) is a table that tells a computer operating system which
access rights each user has to a particular system object, such as a file directory or
individual file. Each object has a security attribute that identifies its access control list.
The list has an entry for each system user with access privileges. The most common
privileges include the ability to read a file (or all the files in a directory), to write to the file
or files, and to execute the file (if it is an executable file, or program). Microsoft Windows
NT/2000, Novell's NetWare, Digital's OpenVMS, and UNIX-based systems are among
the operating systems that use access control lists. The list is implemented differently by
each operating system.
In Windows NT/2000, an access control list (ACL) is associated with each system
object. Each ACL has one or more access control entries (ACEs) consisting of the name
of a user or group of users. The user can also be a role name, such as "programmer," or
"tester." For each of these users, groups, or roles, the access privileges are stated in a
string of bits called an access mask. Generally, the system administrator or the object
owner creates the access control list for an object.
Windows Server is the platform for building an infrastructure of connected applications,
networks, and web services, from the workgroup to the data center.

Windows Server 2008 R2 and Windows Server 2008

Windows Server 2008 R2 and Windows Server 2008 Technical Library
Windows Server 2008 Developer Library on MSDN