When assessing organizational structures, it is most helpful when subcriteria for each criterion are

defined and linked to capability levels. Organizational structures are the arrangements of roles and

responsibilities that enable the enterprise to achieve its objectives. Organizational structures can be

assessed using six criteria: clarity, comprehensiveness, integration, alignment, authority, and

accountability. Each criterion can be further divided into subcriteria that describe the specific aspects

or attributes of the criterion. Capability levels are the measures of how well a process or activity is

performed in terms of effectiveness, efficiency, completeness, reliability, etc. Capability levels can

range from 0 (incomplete) to 5 (optimizing). Defining and linking subcriteria to capability levels helps

to evaluate the current and desired state of organizational structures, as well as to identify gaps and

improvement opportunities.123 Reference: COBIT 2019 Framework: Introduction and

Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance

Solution, COBIT 2019 Framework: Roles, Responsibilities & RACI Charts