In a heated debate between the IT department, operations, and the finance department, the issue of who "owns" the financial data in question is raised. Of the entities listed below, who is most likely the owner of this data?

A.
IT department that manages and maintains the data

B.
Finance business unit manager

C.
Operations department that develops the policies and integrates the procedures

D.
All the users who consistently manipulate the data

Explanation:
In most organizations, senior management delegates data ownership to business unit
managers or department heads. It is their responsibility to classify the data. The
IT department and operations are considered the data custodians because they handle
the maintenance and daily tasks with the data but not the overall policy decisions.