The owner can delegate ________ to the trustee.

• A. The work of implementation of a resource or control
• B. Accountability for a resource or control
• C. Both A and B
• D. Neither A nor B

Answer: (A)

Delegation involves handing off the actual work of implementing a resource or control to someone else, while accountability remains the owner’s ultimate responsibility. The owner can have a trustee carry out the implementation tasks, such as configuring a control or deploying a resource. But the owner cannot transfer accountability—if something goes wrong or compliance is not met, the owner is still answerable to stakeholders. So the best fit is that the owner can delegate the work of implementation to the trustee. Delegating accountability would undermine responsibility, and claiming neither can be delegated ignores that tasks can be assigned while keeping ownership of outcomes.