According to the NIST Cybersecurity Framework, after determining the tier levels and framework core outcomes, the next step is to compare the current and target profiles, which describe the organization's current and desired cybersecurity posture based on the framework core functions, categories, and subcategories1. This comparison helps to identify the gaps and prioritize the actions for improvement2.
ReferencesCybersecurity Framework Components | NISTWhat is the NIST Cybersecurity Framework? | IBM

This COBIT task and activity corresponds to CSF Step 1: Prioritize and Scope, because it involves assessing the current state of the enterprise's governance and management system, as well as its readiness and ability to adopt changes12. This task and activity is part of the COBIT 2019 implementation phase "Where are we now?"3, which aligns with the CSF step of identifying the business drivers, mission, objectives, and risk appetite of the organization4.
References: 1: COBIT 2019 Implementation Guide 2: COBIT 2019 Implementation - ISACA 3: Connecting COBIT 2019 to the NIST Cybersecurity Framework - ISACA 4: Cybersecurity Framework Components | NIST

This CSF step involves documenting the existing category and subcategory outcome achievements, by using the implementation status to indicate the degree to which the cybersecurity outcomes defined by the CSF Subcategories are currently being achieved by the organization12. The Current Profile reflects the current cybersecurity posture of the organization, and helps to identify the gaps and opportunities for improvement3 .
References: 1: Cybersecurity Framework Components | NIST 2: Cybersecurity Framework v1.1 - CSF Tools - Identity Digital 3: Implementing the NIST Cybersecurity Framework Using COBIT 2019 | ISACA : REVIEW OF IMPLEMENTING THE NIST CYBERSECURITY FRAMEWORK USING COBIT 2019.

A gap assessment is the most critical process tool to performing Implementation Phase 3, as it helps to identify the current and desired states of the selected processes, and the gaps and potential solutions to bridge them. A gap assessment also helps to create a detailed business case and a high-level program plan for the implementation12.
References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.

An important consideration when defining the roadmap in COBIT Implementation Phase 3 is the change-enablement implications, which refer to the potential impact of the proposed solutions on the people, culture, and behavior of the organization. This involves assessing the readiness and willingness of the stakeholders to adopt the changes, identifying the risks and barriers to change, and developing strategies to address them12.
References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.