Organizations maintain mappings between the different control frameworks they adopt to:

A. help identify controls with common assessment status.

B. avoid duplication of work when assessing compliance.

C. help identify controls with different assessment status.

D. start a compliance assessment using latest assessment.

Reference: https://www.isaca.org/resources/news-and-trends/industry-news/2019/employing-cobit-2019-for-enterprise-governance-strategy