After completing a full IT risk assessment, who is in the best position to decide which mitigating controls should be implemented?

The business manager typically has the most comprehensive understanding of the organization's objectives, operational requirements, and resource constraints, making them well-suited to decide on the appropriate mitigating controls after a full IT risk assessment.

While senior management is responsible for overall governance and strategic decisions, they may not have the specific insights regarding day-to-day business operations. The IT audit manager focuses on compliance and the effectiveness of controls but may not have the operational context to make decisions regarding mitigating controls. The information security officer plays a critical role in identifying risks and recommending security measures; however, their perspective may be more technical and focused solely on information security rather than broader business objectives.

Thus, the business manager's role in aligning risk management with business processes enables them to make informed decisions that adequately address the organization's risks while considering operational impacts.