According to the ISACA guide, monitoring performance against objectives is one of the tasks associated with realizing benefits, as it helps to measure the outcomes and value of the CSF implementation, and to identify and address any issues or gaps that may arise1. This task also involves reporting and communicating the results and feedback to the relevant stakeholders and ensuring continuous improvement2.
ReferencesConnecting COBIT 2019 to the NIST Cybersecurity Framework - ISACAManage Enterprise Cyberrisk by Applying the NIST CSF With COBIT ... - ISACA

According to the NIST Cybersecurity Framework, an organization should review cyber threat information from internal and external sources to gain a better understanding of the likelihood and impact of cybersecurity events. This information can help the organization to identify potential threats, vulnerabilities, and consequences, and to assess the current and target profiles of its cybersecurity posture12.
ReferencesIdentifying and Estimating Cybersecurity Risk for Enterprise Risk Management, page 19.COBIT VS NIST : A Comprehensive Analysis - ITSM Docs

The COBIT implementation phase that directs the development of an action plan based on the outcomes described in the Target Profile is Phase 5 - How Do We Get There? This phase involves defining the detailed steps, resources, roles, and responsibilities for executing the implementation plan and achieving the desired outcomes12.
References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.

The objective of COBIT Implementation Phase 3 is to set an improvement target and identify gaps and potential solutions using COBIT's guidance. This involves creating a detailed business case and a high-level program plan for the implementation.
ReferencesCOBIT 2019 Design and Implementation COBIT Implementation, page 31.7 Phases in COBIT Implementation | COBIT Certification - Simplilearn

One of the framework principles established by NIST is to ensure that the framework is consistent and aligned with existing regulatory and legal requirements that are relevant to cybersecurity12.
References: 1: Cybersecurity Framework | NIST 2: Framework Documents | NIST