Accountability is the term that describes the acknowledgement and acceptance of ownership of actions, decisions, policies, and deliverables. It implies that an individual or organization is willing to take responsibility for their actions and the outcomes of those actions, and is answerable to the relevant stakeholders. This concept is fundamental in information security management, as it ensures that individuals and teams are aware of their roles and the expectations placed upon them, particularly in relation to the protection of information assets. Accountability cannot be delegated; while tasks can be assigned to others, the ultimate ownership and obligation to report and justify the outcomes remain with the accountable party.