Who is responsible for reviewing the assessment reports and plans of action and milestones and determining whether the identified risks need to be mitigated prior to authorization? Response:

A Common Control Provider (CCP) is responsible for developing, implementing, assessing, and monitoring common controls, not making authorization decisions.

An Information System Owner (ISO) is responsible for the overall procurement, development, integration, modification, or operation and maintenance of an information system, but does not grant authorization.

A Certifying Agent performs comprehensive security assessments and prepares the security assessment report for the AO, but does not make the final authorization decision.

The Authorizing Official (AO) is a senior management official with the authority to formally accept the risk associated with operating an information system. This role involves reviewing the security assessment report and plan of action and milestones (PO&Ms) to decide if identified risks are acceptable or if further mitigation is required before granting an authorization to operate (ATO).