正解:B
The control owner is the individual accountable for implementing and managing specific controls that mitigate risks. While the risk owner is responsible for the overall risk and decision-making, it is the control owner who ensures the selected mitigation is effectively implemented and maintained.
"The control owner is responsible for ensuring that the control is properly designed, implemented, and operating effectively."
- CISM Review Manual 15th Edition, Chapter 2: Risk Management, Section: Risk Treatment ISACA practice questions stress this distinction: the control owner is tasked with the execution of mitigation strategies.