The Control Objectives for Information and related Technology (COBIT) — published by the IT Governance Institute (ITGI) — is a control framework for corporate IT processes. Use it as the underlying rationale to manage accountability of IT resources, focus resources on business goals, and to build a compliance program for the enterprise.
COBIT Defined
The COBIT framework was developed by the Information Systems Audit and Control Association (ISACA) to allow "managers to bridge the gap between control requirements, technical issues and business risks." COBIT divides IT into 34 processes, which are grouped into four domains.