A discretionary access control list (DACL), which is sometimes abbreviated to ACL, is a mechanism used by Microsoft Windows NT and later to protect resources such as files and folders. DACLs contain multiple access control entries (ACEs) that associate a principal (usually a user account or group of accounts) with a rule that governs the use of the resource. DACLs and ACEs let you allow or deny rights to resources based on permissions that you can associate with user accounts. For example, you can create an ACE and apply it to the DACL of a file to bar anyone but an administrator from reading the file.
A system access control list (SACL), which is sometimes referred to as an audit ACE, is a mechanism that controls the audit messages associated with a resource. Similar to DACLs, SACLs contain ACEs that define the audit rules for a given resource. Audit ACEs allow you to record successful or failed attempts to access a resource, but differ from access ACEs because they do not govern which accounts can use a resource. For example, you can create an ACE and apply it to the SACL of a file to log all successful attempts to open the file.