The control owner is the person who is accountable for ensuring that a control is designed, implemented, and operated effectively to mitigate risk. The control owner is also responsible for monitoring the performance of the control and reporting any issues or deficiencies. The risk manager is the person who oversees the risk management process and ensures that risks are identified, assessed, and treated appropriately. The control operator is the person who executes the control activities on a day-to-day basis. The risk treatment owner is the person who is accountable for implementing the risk response strategy and ensuring that the residual risk is within the acceptable level. References = Risk and Information Systems Control Study Manual, 7th Edition, Chapter 4, Section 4.2.1, p. 181.