The information security function within the IT corporate structure is responsible for classifying information using an agreed-upon classification scheme for a new data collection system. According to the COBIT 2019 Implementation Guide, information security is one of the key enablers of IT governance and management, and it includes the processes and practices for ensuring the confidentiality, integrity, and availability of information assets. One of the activities of information security is to define and implement an information classification scheme that categorizes information based on its sensitivity, criticality, and value to the enterprise. This scheme helps to determine the appropriate level of protection and controls for different types of information, especially for new data collection systems that may involve personal or sensitive data. References: : COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, page 15 1 : COBIT 2019 Design Guide: Designing an Information & Technology Governance Solution, page 62 .