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Control Objectives for Information and related Technology
The Control Objectives for Information and related Technology (COBIT) is a set of best practices (framework) for information technology (IT) management created by the Information Systems Audit and Control Association (ISACA), and the IT Governance Institute (ITGI) in 1996. COBIT provides managers, auditors, and IT users with a set of generally accepted measures, indicators, processes and best practices to assist them in maximizing the benefits derived through the use of information technology and developing appropriate IT governance and control in a company.
Overview
COBIT was first released in 1996. Its mission is “to research, develop, publicize and promote an authoritative, up-to-date, international set of generally accepted information technology control objectives for day-to-day use by business managers and auditors.” Managers, Auditors, and users benefit from the development of COBIT because it helps them understand their IT systems and decide the level of security and control that is necessary to protect their companies’ assets through the development of an IT governance model.
COBIT 4.1 has 34 high level processes that cover 210 control objectives categorized in four domains: Planning and Organization, Acquisition and Implementation, Delivery and Support, and Monitoring and Evaluation. COBIT provides benefits to managers, IT users, and auditors. Managers benefit from COBIT because it provides them with a foundation upon which IT related decisions and investments can be based. Decision making is more effective because COBIT aids management in defining a strategic IT plan, defining the information architecture, acquiring the necessary IT hardware and software to execute an IT strategy, ensuring continuous service, and monitoring the performance of the IT system. IT users benefit from COBIT because of the assurance provided to them by COBIT's defined controls, security, and process governance. COBIT benefits auditors because it helps them identify IT control issues within a company’s IT infrastructure. It also helps them corroborate their audit findings.
Recently, ISACA has released Val IT, which correlates the COBIT processes to senior management processes required to get good value from IT investments
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