The different levels of involvement associated with roles and organizational structure are primarily divided into responsibility and accountability levels. Responsibility and accountability are two key concepts that define the degree of involvement and authority that a role has in performing a task or process. Responsibility means performing or overseeing a task or process, while accountability means being answerable for the outcome or result of a task or process.  COBIT uses a RACI chart to assign different levels of responsibility and accountability to roles and organizational structures for each governance and management objective. 1 3   References:   COBIT 2019 Framework: Introduction and Methodology ,  COBIT 2019 Framework: Roles, Responsibilities & RACI Charts