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Which of the following is the MOST critical process tool to performing Implementation Phase 3-Where Do We Want to Be?
Correct Answer: B
A gap assessment is the most critical process tool to performing Implementation Phase 3, as it helps to identify the current and desired states of the selected processes, and the gaps and potential solutions to bridge them. A gap assessment also helps to create a detailed business case and a high-level program plan for the implementation12. References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.