ACLs are rules defined for controlling network traffic to reduce network attacks. Using a set of rules specified for the network's incoming or outgoing traffic, ACLs filter this traffic.
Using an ACL is primarily intended to secure your network. Without it, any traffic is allowed to either enter or exit the network. Access control lists are employed on computer networks to forbid or permit particular network traffic. They filter the traffic on the basis of the traffic's origin and destination.
In the current times, Network interfaces and operating systems, like Linux and Windows, are also equipped with ACLs. A user or group of users' names make up one or more access control entries (ACEs) that are contained within each ACL.
Learn more here - What is ACL in networking?