Control Objectives for Information and Related Technology (COBIT):
COBIT was developed by the IT Governance Institute and the Information Systems Audit and Control Foundation of the US in 1992. It provides a set of IT control objectives that guide organizations on how to maximize the benefits from IT implementation by developing control and appropriate IT governance in the organization. The first edition was published in 1996 and the second and third editions in 1998 and 2000 respectively. After the Enron incident, this framework became popular. It describes 34 IT control processes that are covered under four domains - Planning and Organization, Acquisition and Implementation, Delivery and Support, and Monitoring.
Planning and Organization: This presents eleven control processes that tell us how the technology should be used to achieve organizational goals.
Acquisition and Implementation: This explains the six control processes that talk about the strategies the organization should adopt to identify its IT requirements, procure technology, and implement the technology. It also provides guidelines on how to increase the life of the deployed technology.
Delivery and Support: This gives thirteen control processes that talk about the execution and results of implementing IT systems and about the support processes such as security which help in executing IT systems efficiently.
Monitoring: This domain mainly focuses on whether the deployed IT system meets the purpose for which it has been deployed and also its ability to help the organization meet its objectives. It gives out four control processes and deals with issues such as compliance with regulatory requirements.
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