Access Control List An access control list (ACL), with respect to a computer file system, is a list of permissions attached to an object. An ACL specifies which users or system processes are granted access to objects, as well as what operations are allowed on given objects. Each entry in a typical ACL specifies a subject and an operation. The entry (Alice, delete) on the ACL for file WXY, for example, gives Alice permission to delete file WXY.