This represents a best practice for completing CSF Step 3: Create a Current Profile, because it involves collaborating with relevant stakeholders to identify the current cybersecurity outcomes and implementation status of the organization12. Engaging in a dialogue and obtaining input can help to ensure that the Current Profile reflects the business drivers, mission, objectives, and risk appetite of the organization, as well as the scope and boundaries of the cybersecurity program34.
References: 1: Cybersecurity Framework Components | NIST 2: Getting Started with the NIST Cybersecurity Framework: A Quick Start Guide3 3: Implementing the NIST Cybersecurity Framework Using COBIT 2019 | ISACA 4: NIST CSF: The seven-step cybersecurity framework process5

The CSF Implementation Tiers distinguish three fundamental dimensions of risk management to help enterprises evaluate their cybersecurity posture, which is the alignment of their cybersecurity activities and outcomes with their business objectives and risk appetite12. The Tiers range from Partial (Tier 1) to Adaptive (Tier 4) and describe the degree of rigor, integration, and collaboration of the organization's cybersecurity risk management practices12.
References: 1: Cybersecurity Framework Components | NIST 2: Cybersecurity Framework FAQs Framework Components | NIST

Anomalies and Events is one of the six categories within the Detect function of the NIST Cybersecurity Framework. The Anomalies and Events category aims to ensure that anomalous activity is detected in a timely manner and the potential impact of events is understood12.
References: 1: The Five Functions | NIST 2: Detect | NIST

The primary function of COBIT Implementation Phase 7 is to provide an opportunity for closing the loop for communication workflow, which means to ensure that the results and feedback of the implementation are reported and communicated to the relevant stakeholders, and that the lessons learned and best practices are captured and shared for future reference12.
References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.

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