The most important reason to compare framework profiles is to identify gaps between the current and target state of cybersecurity activities and outcomes, and to prioritize the actions needed to address them12. Framework profiles are the alignment of the functions, categories, and subcategories of the NIST Cybersecurity Framework with the business requirements, risk tolerance, and resources of the organization3. By comparing the current profile (what is being achieved) and the target profile (what is needed), an organization can assess its cybersecurity posture and develop a roadmap for improvement4.

References: 1: Cybersecurity Framework Components | NIST 2: Implementing the NIST Cybersecurity Framework Using COBIT 2019 | ISACA 3: Examples of Framework Profiles | NIST 4: Connecting COBIT 2019 to the NIST Cybersecurity Framework - ISACA