In SCSM 2012, it is possible to route and transfer Incident Records to related and responsible support teams or persons. For this reason, it is recommended to plan the classification, the responsible support groups/persons, and prioritization for the Incident Management and for the Change Management process. This will also help with reporting and compliance audits.
Also, you should have planned the Incident and Change Management process for your IT. You should have worked through the previous recipe, Planning and defining the responsibilities for a compliance program, to determine the relevant support teams (as primary owners for the different responsibilities) and persons.