A spreadsheet filled out in a boardroom by "gut feel" is useless. The tool should be populated by the process owners with tangible evidence. If the cell in the XLS says "Fully Achieved," there should be a hyperlink to the audit log or the policy document proving it.
You might ask: Can’t I just use a whiteboard or a survey monkey? Technically, yes. But enterprise governance requires rigor. A dedicated provides five critical advantages: Cobit 2019 Maturity Assessment Tool Xls