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ISACA Certified in Risk and Information Systems Control · Isaca
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B. The organization's management. Ultimately, the accountability for the risk associated with outsourced IT security operations rests with the organization's own management. While the third-party provider may be responsible for executing and managing the day-to-day security operations, it is the organization's responsibility to ensure that the third party is doing so effectively and in accordance with the organization's risk management and security requirements. This accountability includes overseeing, monitoring, and evaluating the third party's performance and ensuring that the organization's security objectives are met.
Agree it is B. The organization is ultimately accountable.