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This class is a wrapper for a DACL (discretionary access-control list) structure.
An object's security descriptor can contain a DACL. A DACL contains zero or more ACEs (access-control entries) that identify the users and groups who can access the object. If a DACL is empty (that is, it contains zero ACEs), no access is explicitly granted, so access is implicitly denied. However, if an object's security descriptor does not have a DACL, the object is unprotected and everyone has complete access.
To retrieve an object's DACL, you must be the object's owner or have READ_CONTROL access to the object. To change an object's DACL, you must have WRITE_DAC access to the object.
For an introduction to the access control model in Windows, see Access Control in the Windows SDK.