COBIT (Control Objectives for Information and Related Technologies) is an open standard published by the IT Governance Institute and the Information Systems Audit and Control Association (ISACA). It's an IT control framework built in part upon the COSO framework.
It provides a toolset that allows both business and technical managers to bridge the gap between business risk, control measures, and technical issues.
It can be used by management to manage risk, by IT staff to organize IT efforts, and by auditors to audit controls.COBIT documents, available for free download, can be used as a framework for IT decision-making, controls, and maintenance.
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