1. Introduction

Access controls are security features that control how users and systems communicate and interact with other systems and resources.

Access is the flow of information between a subject and a resource.

subject is an active entity that requests access to a resource or the data within a resource. E.g.: user, program, process, etc.

resource is an entity that contains the information. E.g.: Computer, Database, File, Program, Printer, etc.

Access controls give the organization the ability to control, restrict, monitor, and protect resource availability, integrity, and confidentiality



Source: https://en.wikibooks.org/wiki/Fundamentals_of_Information_Systems_Security/Access_Control_Systems
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