This is the "brain" of the XLS tool. It compares your (determined by your business goals) against your Actual Capability . The resulting "Gap" identifies exactly where investment and effort are needed. How to Conduct an Assessment Using the Tool
Actually, the opposite is true.
The COBIT 2019 Maturity Assessment Tool XLS is suitable for: Cobit 2019 Maturity Assessment Tool Xls
The process is planned, monitored, and adjusted. This is the "brain" of the XLS tool