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Governance Accountability

The organization shall assign accountability for the information security and privacy governance function to specific roles, including the CISO and governance committee members, defining who is answerable for the function's performance and outcomes. Accountable parties must have the necessary authority and resources to fulfill their obligations, with documented consequences for failure to meet them.

Requirement ID
GOV-001-R006
Parent Control
GOV-001
Domain Code
GOV

Requirement Details & Guidance

GOV-001-R006 · GOV-001
Why This Requirement Exists

To ensure there is clear ownership and answerability for security outcomes, preventing accountability gaps where security failures go unattributed and unaddressed.

Implementation Guidance

Define specific accountability assignments in job descriptions; include accountability in performance evaluations; establish consequences for failure; create accountability agreements; maintain a formal RACI matrix.

Practical Application & Audit Readiness

GOV-001-R006 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        GOV-001 · Recommended Approach

        Recommended Practices

          Typical Owner

          Cross-Mapped Regulatory Frameworks

          Harmonized Control Mappings
          FRAMEWORK CODE FRAMEWORK NAME & DETAILS FAMILY / CATEGORY VERSION ACTION
          COBIT2019 COBIT COBIT is an enterprise governance and management f... Clause: 4.2 – Align, Plan and Organize (APO) > APO01 – Managed I&T Management Framework > APO01.05 – Establish roles and responsibilities.
          COBIT
          Governance Framework
          		 v2019 View →
          DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 5(2)(c) – Clear roles and responsibilities for all ICT-related functions and governance arrangements
          EU
          Regulation
          		 vCurrent View →
          DPDP Digital Personal Data Protection Act The Digital Personal Data Protection Act, 2023 est... Clause: 8(1) – Data Fiduciary accountability
          India
          Law
          		 v2023 View →
          GDPR General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin... Clause: Article 5(2) – Accountability; Article 24(1) – Responsibility of the controller
          EU
          Regulation
          		 vCurrent View →
          IRDAI IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §1.5-II – Governing Board; §1.6-3 – Chief Information Security Officer (CISO); §1.6-14 – ISRMC; §1.6-15 – Control Management Committee
          India
          Guideline
          		 vLatest View →
          ISO22301 ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 5.1 – Leadership and commitment; 5.3 – Roles, responsibilities and authorities
          ISO
          Standard
          		 v2019 View →
          ISO27001 ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for... Clause: 5.3 – Organizational roles, responsibilities and authorities
          ISO
          Standard
          		 v2022 View →
          ISO27002 ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 5.2 – Information security roles and responsibilities; 5.4 – Management responsibilities
          ISO
          Standard
          		 v2022 View →
          ISO27701 ISO/IEC 27701 ISO/IEC 27701 provides requirements and guidance f... Clause: 6.2.1.1; 6.2.1.1 – Information security roles and responsibilities (privacy)
          ISO
          Privacy Standard
          		 v2019 View →
          NIS2 NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 20(1) – Governance
          EU
          Directive
          		 vCurrent View →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: GV.RR – Roles, Responsibilities, and Authorities | GV.RR-01 – Organizational leadership is responsible and accountable for cybersecurity risk and fosters a culture that is risk-aware, ethical, and continually improving GV.RR – Roles, Responsibilities, and Authorities | GV.RR-02 – Roles, responsibilities, and authorities related to cybersecurity risk management are established, communicated, understood, and enforced
          NIST
          Framework
          		 v2 View →
          NIST80053 NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.13 – PROGRAM MANAGEMENT; PM-2 – INFORMATION SECURITY PROGRAM LEADERSHIP ROLE
          NIST
          Control Catalog
          		 vRev. 5 View →
          NPCI-ISR NPCI Information Security Requirements NPCI information-security requirements define cont... Clause: Governance Controls; Governance and Oversight Structure – Governance Channels (Board of Directors / ISSC); Governance and Oversight Structure – Roles and Responsibilities
          India
          Standard
          		 vLatest View →
          PCI-DSS PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.1.3 – The security policy clearly defines; 12.1.4 – Responsibility for information security is
          PCI
          Standard
          		 v4 View →
          RBI-CSF RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §17 – Organisational arrangements; Circular §3 – Need for a Board approved Cyber-security Policy
          India
          Regulation
          		 vLatest View →
          SEBI-CSCRF SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 1.2 GV.RR: Roles, Responsibilities and Authorities
          India
          Regulation
          		 vLatest View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC1.5 – Control Environment – COSO Principle 5: The entity holds individuals accountable for their internal control responsibilities in the pursuit of objectives.
          AICPA
          Audit Framework
          		 vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          Governance (GOV)
          Purpose:
          To establish, oversee, and continually improve the organization's security, privacy, and resilience program.
          Scope:
          Enterprise
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Information Security Governance (GOV-001)
          Summary:
          Establishes the foundational governance structures, accountabilities, and decision-making processes for the enterprise information security program, ensuring alignment with business strategy and regulatory requirements.
          Business Description:
          Establish, govern, operate, monitor, and continually improve an enterprise information security program that manages information security, cybersecurity, privacy, resilience, and regulatory compliance risks.
          View