ACLs are a kernel (core build of the OS) extension and the way ACLs are implemented are dependent on the UNIX variety. Some UNIXes support ACLs, other do not. Please specify the kernel details of the UNIX you are running.
Quite a few years ago I was hanging with Linus and crew at the 1st Linux conference in Amsterdam. I pleaded with Linus to add ACLs and ACL event logging to the Linux kernel so my more security minded clients could run Linux. I am not sure if Linus ever added ACLs to the Linux kernel. He was dead-set against it many years ago (this was around 1994 so things might have changed).
I know HPUX has a very nice ACL system in the kernel. In fact, the HPUX ACLs are so good that many high-availability systems run HPUX for that reason. ACLs in HPUX can be set for things like kernel system calls, etc. The entire system can be set up to monitor and log system calls that the administrator deems necessary for security.
Systems that do not implement ACLs with a high degree of granularity are not normally used in high-assurance systems. (Let's don't get into defining 'high-assurance' in this thread, OK
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[Edited by Neo on 12-13-2000 at 02:19 AM]