Does Control Owners and testers need to have different roles?
My understanding is that below are the responsibilities of each. What roles needs to be assigned to control owner and control tester and will they differ?
Control Owner
- Responsible for ensuring controls are implemented and maintained for compliance.
- Manages controls generated from control objectives scoped to entities.
- Oversees the effectiveness of controls through attestations and indicators.
- Participates in the five-step control process, which includes creation, validation, and continuous monitoring of controls.
Control Tester
- Assesses the design and operational effectiveness of controls.
- Executes control tests as part of the control validation process.
- Uses control attestations and indicators to validate policy implementation and effectiveness.
- Documents test results and support remediation if controls are found ineffective.
