What is set in Phase 3 of the COBIT implementation model?

Phase 3 of the COBIT implementation model focuses on the process of identifying and establishing improvement targets. In this phase, organizations assess their current capabilities and determine where enhancements can be made to align IT processes with business objectives. Improvement targets serve as specific, measurable goals that guide the organization's efforts to elevate its information technology performance and governance.

Setting improvement targets is crucial because it provides a clear direction and accountability, enabling organizations to track progress and assess the impact of implemented changes. By defining these targets, organizations can prioritize their initiatives and allocate resources effectively to achieve the desired outcomes in their IT governance framework. This approach ensures that the organization is working towards continuous improvement in alignment with the COBIT principles, ultimately supporting better risk management, value delivery, and resource optimization.

The other options, while important in their own right, do not specifically pertain to what is established in Phase 3 of the COBIT implementation model. Instead, they may relate to different components or earlier phases of the model.