A risk owner should be the person accountable for:

A risk owner should be the person accountable for the business process that is affected by the risk, as they have the authority, responsibility, and knowledge to manage the risk effectively. The risk owner should collaborate with the risk practitioner, who facilitates the risk management process, and the risk action owners, who implement the risk response actions. The risk owner should also ensure that the controls are adequate and functioning properly to mitigate the risk. The other options are not the best description of what a risk owner should be accountable for, as they are either too broad (the risk management process), too narrow (managing controls or implementing actions), or not directly related to the risk (the businessprocess). References = Why Assigning a Risk Owner is Important and How to Do It Right; Definition of Risk Owner; What Is a Risk Owner in Project Management?