When the control owner cannot stop the process
Naming an owner on a RACI chart is empty if they cannot pause a posting or access change.
Many UK finance teams inherit control matrices where the named owner sits outside the system that executes the risk. Findings then become theatre: everyone agrees, nothing changes.
Map authority alongside ownership. If a reviewer cannot reject a batch, revoke access, or escalate before close, the control is advisory—not preventive or detective in the sense leadership claims.
Our walkthrough packs document both the named owner and the practical levers they hold.