CO, PO, SO: The pillars of GRC accountability
In GRC, clarity isn’t optional, it’s foundational. Some organizations blur the lines between who owns what when it comes to systems, processes, and controls. That’s where the roles of Control Owner ( CO ), Process Owner ( PO ), and System Owner ( SO ) come in handy to clarify and reinforce responsibilities. CO, PO and SO aren’t just acronyms, they’re the backbone of compliance. What do these roles mean? SO - System Owner Maintains the integrity, security, and documentation of IT systems. Supports ITGC, access management, and change control. Example: ERP System (e.g., SAP or Oracle) System Owner: The IT Director who oversees system upgrades, access provisioning, and change management protocols. PO - Process Owner Designs and oversees business processes tied to controls. Aligns operations with compliance and risk objectives. Example: Vendor Onboarding Process Process Owner: The Procurement Manager who defines the steps, owns the policy, and ensures the process aligns with third-...
