The controller owns the DPIA decision and is responsible for carrying it out. The DPO, where one is appointed, advises, monitors compliance, and supports the assessment but does not replace the controller's responsibility.
Evidence should show the project description, the risk screening, the DPIA findings, the mitigation steps, the DPO's advice where applicable, and any decision to consult the ICO. For DPO appointment, evidence should show why the organisation meets the appointment criteria and who the appointed DPO is.