Which of the following components of governance and management objectives includes the expected capability level?

In the COBIT 2019 framework, each governance and management objective is supported by several components. The 'Process' component is described by a set of practices. For each of these practices, which are themselves composed of detailed activities, COBIT 2019 provides a suggested target capability level. This level, rated on a scale from 0 to 5, indicates the expected proficiency for the process practice to achieve the overall management objective. Therefore, the expected capability level is an integral part of the process component's description.

B. Alignment goals: These are part of the goals cascade, linking enterprise goals to governance and management objectives, but they do not contain capability levels.
C. Organization structure: This component details relevant organizational roles and decision-making structures, not the expected performance or capability level of a process.

1. ISACA, COBIT® 2019 Framework: Governance and Management Objectives, 2018, p. 21. "For the process component, a target capability level is suggested. This is not a required capability level... It is a suggestion for a reasonable level to be achieved."

2. ISACA, COBIT® 2019 Framework: Governance and Management Objectives, 2018, p. 40 (Example for objective APO01). The section for the process component "APO01 Managed I&T management framework" lists the practice "APO01.01" and explicitly states its "Target Capability Level 3" before detailing the activities for that practice.

3. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018, p. 31, Section 4.2.1 "Processes". This section describes processes as a component of the governance system, which are organized into practices and activities, and notes that their performance is managed to reach required capability levels.