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An Access Control List (ACL) contains rules that grant or deny access to certain digital environments. There are two types of ACLs:

• Filesystem ACLs - filter access to files and/or directories. Filesystem ACLs tell operating systems which users can access the system, and what privileges the users are allowed.
• Networking ACLs - filter access to the network. Networking ACLs tell routers and switches which type of traffic can access the network, and which activity is allowed.

Source: https://www.imperva.com/learn/data-security/access-control-list-acl/