The capability levels are a measure of how well an enterprise performs its information and technology governance and management processes in terms of process attributes such as process performance, process definition, process deployment, process measurement, process control, process optimization etc. The capability levels range from 0 (incomplete) to 5 (optimizing), indicating the degree of maturity and effectiveness of an enterprise's information and technology governance and management processes. The targeted capability levels are the desired levels of performance that an enterprise wants to achieve for its information and technology governance and management processes, based on its strategy, objectives, needs, and expectations. The targeted capability levels provide a basis for defining the improvement goals and objectives for the processes. The capability-level gap analysis is a process that involves comparing the current capability levels of an enterprise's information and technology governance and management processes with the targeted capability levels, and identifying the gaps or differences between them. The capability-level gap analysis helps to determine the improvement actions and initiatives that are required to close the gaps and achieve the targeted capability levels. The primary benefit or output derived from setting targeted capability levels and performing a capability-level gap analysis for selected processes is identification of process improvement opportunities. This means that by setting targeted capability levels and performing a capability- level gap analysis for selected processes, an enterprise can identify the areas of weakness or inefficiency in its information and technology governance and management processes, and determine the potential solutions or enhancements that can improve its process performance, quality, value, etc. This will also help to align the information and technology governance system with the enterprise's strategy and objectives.References: :
COBIT 2019 Design Guide: page 53-54 : COBIT 2019 Process Assessment Model: page 11-13