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Also known as system access control lists, ACLs are used to specify access permissions for Windows objects to a fine degree of detail. Normally, it's unnecessary to configure ACLs directly, as Windows tools handle this "under-the-hood" work. As you pointed out, however, Microsoft issued a security advisory at the end of 2008, and the warning detailed a flaw in Internet Explorer that required disabling OLE32DB.DLL. The easiest way to do this is through an ACL.
The OLE32DB.DLL file allows programs to make use of Microsoft's ActiveX Data Objects (ADO) and Object Linking and Embedding (OLE) functionality. Fortunately, there aren't any common uses of these technologies within Internet Explorer, so disabling OLE32DB.DLL should have no adverse effect on the system.
The instructions for creating the ACL depend upon your operating system. Microsoft offers a knowledge base article that explains the step-by-step process.
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