Review of logs/audit trail - whose responsibility?

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Dear all,

a simple question:

we all agree that there must be logs and audit trails to enable tracing back and monitoring of suspicious activities

Logs should be reviewed regularly to identify abnormal activities

however, who should "ideally" be responsible for this regular (daily) monitoring of logs?

Is it IT, IT Security or Computer Audit?

I know that each company might implement it differently, but from a conceptual point of view, in terms of security, 
what will be the most appropriate choice?

thanks for your comments

Regards,
Ronish

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