COBIT 2019 provides a comprehensive framework to support the decision-making process rather than prescribing specific solutions. It guides the structuring of governance and management objectives across different domains, such as EDM, APO, and BAI, enabling stakeholders to understand the components and decision levels required for efficient IT governance. This aligns with COBIT's goals to establish clear responsibilities and decision-making criteria for various roles, ensuring alignment with enterprise objectives and stakeholder needs.

The capability levels are a measure of how well an enterprise performs its information and technology governance and management processes in terms of process attributes such as process performance, process definition, process deployment, process measurement, process control, process optimization etc. The capability levels range from 0 (incomplete) to 5 (optimizing), indicating the degree of maturity and effectiveness of an enterprise's information and technology governance and management processes. The targeted capability levels are the desired levels of performance that an enterprise wants to achieve for its information and technology governance and management processes, based on its strategy, objectives, needs, and expectations. The targeted capability levels provide a basis for defining the improvement goals and objectives for the processes. The capability-level gap analysis is a process that involves comparing the current capability levels of an enterprise's information and technology governance and management processes with the targeted capability levels, and identifying the gaps or differences between them. The capability-level gap analysis helps to determine the improvement actions and initiatives that are required to close the gaps and achieve the targeted capability levels. The primary benefit or output derived from setting targeted capability levels and performing a capability-level gap analysis for selected processes is identification of process improvement opportunities. This means that by setting targeted capability levels and performing a capability-level gap analysis for selected processes, an enterprise can identify the areas of weakness or inefficiency in its information and technology governance and management processes, and determine the potential solutions or enhancements that can improve its process performance, quality, value, etc. This will also help to align the information and technology governance system with the enterprise's strategy and objectives. Reference:: COBIT 2019 Design Guide: page 53-54 : COBIT 2019 Process Assessment Model: page 11-13

According to the COBIT 2019 Process Assessment Model, a common characteristic of process capability levels 2 to 5 is that the process's description is well-defined. This means that the process has a clear purpose, scope, inputs, outputs, activities, roles, responsibilities, interfaces, controls, measures, practices and procedures that are documented and maintained.A well-defined process enables consistent execution and improvement across the enterprise.2, p.16Reference:2: COBIT 2019 Process Assessment Model: Using COBIT 2019

A focus area describes a specific governance topic, domain or issue that can be addressed by a collection of governance and management objectives and their components. A focus area provides guidance on how to apply COBIT to a specific business driver or pain point, such as digital transformation, cybersecurity, privacy, or business continuity. A focus area can also provide guidance on how to align COBIT with other standards, frameworks or regulations.A focus area is based on the COBIT 2019 Design Guide3, page 19.Reference:3: COBIT 2019 Design Guide | Digital | English

The investment justification element of a business case best enables senior leadership to assess the future success of the IT governance program. A business case is a document that provides the rationale and evidence for initiating, continuing, or terminating a project or program. A business case typically consists of several elements, such as problem statement, objectives, scope, benefits, costs, risks, assumptions, etc. The investment justification element of a business case describes how the project or program aligns with the enterprise strategy and objectives, how it supports the value creation process, how it compares with alternative options, and how it provides a positive return on investment (ROI).The investment justification element enables senior leadership to assess the future success of the IT governance program by showing how it contributes to the enterprise goals and delivers value to the stakeholders.12Reference:COBIT 2019 Framework: Introduction and Methodology,COBIT 2019 Implementation Guide: Implementing an Information and Technology Governance Solution