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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