Explanation
The number of focus areas describing a certain governance topic or issue that can be addressed by governance objectives is virtually unlimited. Focus areas are topics or issues that can be addressed by governance objectives, such as digital transformation, cybersecurity, privacy, etc. Focus areas can be defined by any stakeholder or group within or outside the enterprise, depending on their needs and interests. COBIT provides examples of some common focus areas, but they are not exhaustive or prescriptive.13 References: COBIT
2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution

Reference https://community.mis.temple.edu/mis5203sec003spring2020/files/2019/01/COBIT-2019-Framework-Introduction-and-Methodology_res_eng_1118.pdf (19)

Explanation
The internal audit function is an independent and objective assurance and consulting activity that evaluates and improves the effectiveness of governance, risk management, and control processes in an enterprise. The internal audit function has a role in defining the EGIT target state, which is the desired state of information and technology governance in an enterprise that is aligned with its strategy, objectives, and stakeholder needs.
The role of the internal audit function in this process is to provide advice and assist with target-state positioning and gap priorities. This means that the internal audit function can help to identify the current state of information and technology governance in an enterprise, assess the gaps and issues that need to be addressed, determine the target state of information and technology governance that is optimal for the enterprise, and prioritize the actions and initiatives that are required to achieve the target state. The internal audit function can also provide assurance on the design and implementation of the EGIT target state by evaluating its adequacy, effectiveness, efficiency, and compliance.References: : COBIT 2019 Implementation Guide, page 51-52 : COBIT 2019 Framework: Introduction and Methodology, page 30-31

Explanation
The enterprise roles and organizational structures component is important to update in a COBIT RACI chart to align with the enterprise's context, priorities and preferred terminology. A RACI chart is a tool that assigns different levels of responsibility, accountability, consultation, and information to roles and organizational structures for each governance and management objective. A RACI chart consists of four components:
enterprise roles and organizational structures, governance and management objectives, enterprise process practices and activities, and RACI assignments. The enterprise roles and organizational structures component should be updated to reflect the specific roles and structures that exist in the enterprise, as well as their names and descriptions.13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Roles, Responsibilities & RACI Charts