This document discusses RACI matrices, which are tools used to define roles and responsibilities in organizations. A RACI matrix maps activities or decisions against roles, and assigns each role as being Responsible, Accountable, Consulted, or Informed for each item. Creating a RACI matrix helps clarify accountability, accelerate work, provide decision-making visibility, and ensure all tasks have an owner. The process of building a RACI matrix involves identifying tasks and roles, and determining the appropriate assignment for each role on each task.