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. For instance, if a file has an ACL that contains (Alice, delete), this would give Alice permission to delete the file.

When a subject requests an operation on an object in an ACL-based security model the operating system first checks the ACL for an applicable entry to decide whether the requested operation is authorized. A key issue in the definition of any ACL-based security model is determining how access control lists are edited, namely which users and processes are granted ACL-modification access. ACL models may be applied to collections of objects as well as to individual entities within the system's hierarchy.

A filesystem ACL is a data structure (usually a table) containing entries that specify individual user or group rights to specific system objects such as programs, processes, or files. These entries are known as access control entries (ACEs) in the Microsoft Windows NT,OpenVMS, Unix-like, and Mac OS X operating systems. Each accessible object contains an identifier to its ACL. The privileges or permissions determine specific access rights, such as whether a user can read from, write to, or execute an object. In some implementations, an ACE can control whether or not a user, or group of users, may alter the ACL on an object.

Access control refers to exerting control over who can interact with a resource. Often but not always, this involves an authority, who does the controlling. The resource can be a given building, group of buildings, or computer-based information system. But it can also refer to a restroom stall where access is controlled by using a coin to open the door.^{[citation needed]}

Access control is, in reality, an everyday phenomenon. A lock on a car door is essentially a form of access control. A PIN on an ATM system at a bank is another means of access control. The possession of access control is of prime importance when persons seek to secure important, confidential, or sensitive information and equipment.^{[citation needed]}

Item control or electronic key management is an area within (and possibly integrated with) an access control system which concerns the managing of possession and location of small assets or physical (mechanical) keys.^{[citation needed]}

Physical access by a person may be allowed depending on payment, authorization, etc. Also there may be one-way traffic of people. These can be enforced by personnel such as a border guard, a doorman, a ticket checker, etc., or with a device such as a turnstile. There may be fences to avoid circumventing this access control. An alternative of access control in the strict sense (physically controlling access itself) is a system of checking authorized presence, see e.g. Ticket controller (transportation). A variant is exit control, e.g. of a shop (checkout) or a country.^{[citation needed]}