ABSTRACT

COBIT 5 sets out to address governance and management so when followed in its most extensive capacity, it will be able to morph to fit most frameworks and best practices which are on the market. ISO/ IEC 38500:2008, Corporate Governance of Information Technology, is the international standard that focuses on the accountability of the most senior-level executive leadership. The three tasks that this standard promotes are evaluate, direct, and monitor. Also embedded in the standard are the six principles of (1) responsibility, (2) strategy, (3)  acquisition, (4) performance, (5) conformance, and (6) human behavior. The three standards should sound very familiar to COBIT 5 facilitators because ISACA streamlined those into COBIT as embedded governance practices within each of the five processes in the governance domain. The evaluation, directing, and monitoring of the governance system is how each is entitled.