Controls · The control owner · Element
The owner
The named person accountable for the control working.
The part
What it is
Accountability should sit with someone who can actually influence whether it operates, which is usually in the business rather than in compliance.
One owner per control. Shared ownership of a control is unowned in practice.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.