The accountable (A) role drives a given task or process within an organizational structure chart (RACI
chart). A RACI chart is a tool that assigns different levels of responsibility, accountability,
consultation, and information to roles and organizational structures for each governance and
management objective. The accountable (A) role means being answerable for the outcome or result
of a task or process. There should be only one accountable role for each task or process, as having
more than one can lead to confusion or conflict. The accountable role drives a given task or process
by ensuring that it is performed effectively and efficiently, by providing direction and guidance, by
resolving issues or conflicts, by approving changes or exceptions, etc.13 Reference: COBIT 2019
Framework: Introduction and Methodology, COBIT 2019 Framework: Roles, Responsibilities & RACI
Charts