During Phase 2 – Where are we now? of the COBIT® 2019 implementation lifecycle, the objective is to establish an objective and accurate view of the current state. The CIO is accountable for ensuring that this assessment is transparent, evidence-based, and unbiased, covering IT processes, services, performance, and capabilities.

While representing the business view is important, that responsibility is shared across stakeholders and business leadership. Resource allocation and legal considerations become more prominent in later phases when defining and executing the target state.

The Implementation Guide emphasizes that without transparency in the current-state assessment, governance improvements risk being based on assumptions rather than facts. The CIO plays a central role in enabling visibility across IT activities and ensuring that assessment results are credible and trusted by stakeholders.

Therefore, ensuring a transparent assessment of IT activities is the CIO’s primary responsibility at this stage.