Finding owner
Definition
The individual or team accountable for implementing the corrective action specified in a management action plan. The finding owner is typically the manager of the business unit or system that controls the relevant process or technology, not the auditor or the security team.
Related terms
- Closure evidence
- Documentation that demonstrates a finding has been remediated. Acceptable evidence types vary by control: updated policies with effective dates, configuration screenshots, vulnerability...
- Follow-up verification
- An independent check, usually by internal audit or the compliance function, that reviews closure evidence and confirms the control gap has been...
- Management action plan (MAP)
- A formal document issued in response to an audit finding, recording the agreed corrective action, the accountable owner, the target closure date,...
- Recurring finding
- An audit finding that has appeared in two or more consecutive audit cycles despite previous remediation commitments. Recurring findings indicate that the...
- Risk acceptance
- A formal decision by an authorised senior manager to tolerate a finding without full remediation, typically because the cost of remediation exceeds...
Explained in
- Remediation Tracking and Management Action PlansThe individual or team accountable for implementing the corrective action specified in a management action plan. The finding owner is typically the manager of...