While views restrict access on the basis of data, procedures restrict the actions a user may take. As described in “Granting permissions on procedures” a user may have EXECUTE permission on a procedure without having any permissions on the table or tables on which the procedure acts.
For strict security, you can disallow all access to the underlying tables, and grant permissions to users or groups of users to execute certain stored procedures. With this approach, the manner in which data in the database can be modified is strictly defined.
