Documenting opportunities for improvement occurs within which implementation phase?

The objective of COBIT Implementation Phase 2 is to define the scope of the implementation using COBIT’s mapping of enterprise goals to IT-related goals and the associated IT processes, and to consider how risk scenarios could also highlight key processes on which to focus. This phase also involves documenting the current capability and performance of the selected processes and identifying opportunities for improvement12.

References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.