ABSTRACT
Control Objectives for Information and Related Technologies (COBIT) is one of the most widely recognized and used internal control frameworks for documenting internal controls in the Information Technology (IT) environment. In fact, beyond risks and controls, COBIT has become a highly regarded control framework for generally accepted standards for IT control practices, IT management and staff, and IT audit. IT Governance delineates the responsibilities of the board and senior management over governance and engages these parties in their role defining, overseeing, and promoting IT strategy for the organization. COBIT-is ISACA's governance, management, and internal control framework for enterprise IT. It covers technical, and not so technical subjects, including cost and budget management, training and human resource management, project management, risk management, change management, asset management, continuity management, knowledge management, information security, and monitoring activities.
