Solution: There are 2 ways to enforce FLS in SOQL query
1)Using USER_MODE
2)WITH SECURITY_ENFORCED clause
Using USER_MODE:
Example: run the below code in execute anonymous window
List<Account> lstAccount = new List<Account>();
lstAccount = [Select id,name from Account with USER_MODE];
system.debug('No of Accounts: '+lstAccount.size());
SELECT Id,name from Account with USER_MODE
Output:
Using WITH SECURITY_ENFORCED clause:
Example: run the below code in execute anonymous window
List<Account> lstAccount = new List<Account>();
lstAccount = [Select id,name from Account with SECURITY_ENFORCED];
system.debug('No of Accounts: '+lstAccount.size());
Note: Salesforce recommends using the USER_MODE than WITH SECURITY_ENFORCED as it has additional advantages
1) USER_MODE accounts for polymorphic fields as well where as SECURITY_ENFORCED donot account for it.
2)USER_MODE returns all the FLS errors where as SECURITY_ENFORCED returns only the first.
Refer to the salesforce link for more details