Which of the following COBIT and NIST implementation steps may be reversed depending on the culture of the organization?

According to the ISACA guide, the order of these two steps may be reversed depending on the

culture of the organization and the level of stakeholder engagement1. Some organizations may

prefer to start with a broad orientation of the NIST CSF and COBIT 2019 before scoping and

prioritizing the implementation, while others may want to define the scope and priorities first and

then orient the stakeholders accordingly.

Reference

Implementing the NIST Cybersecurity Framework Using COBIT 2019, page 17.