Control owner
Also known as: Control Lead, Process Owner, Accountable Person
A control owner is the individual or role held accountable for the design, implementation, and ongoing effectiveness of a specific internal control. They ensure that the control operates as intended to mitigate identified risks and maintain compliance with policies or regulations. If a control fails, the owner is responsible for coordinating the remediation effort.
In practice
During an audit, the assessor interviews the control owner to verify how a process works and requests documented evidence—such as approval logs or system reports—to prove the control was executed correctly over a specific period.
More terms
Conformity assessment · Disclaimer of opinion · Chain of custody · Unqualified opinion · PBC list · Records of processing activities · Control mapping · Common controls framework