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COBIT®
Successful organisations understand the benefits of information technology
(IT) and use this knowledge to drive their shareholders’ value. They recognize
the critical dependence of many business processes on IT, the need to comply
with increasing regulatory compliance demands and the benefits of managing risk
effectively. To aid organisations in successfully meeting today’s business
challenges, the IT Governance Institute® (ITGI) has published version
COBIT® 4.1.
COBIT is an IT governance framework and supporting toolset
that allows managers to bridge the gap between control requirements, technical
issues and business risks. COBIT enables clear policy development
and good practice for IT control throughout organisations. COBIT
emphasizes regulatory compliance, helps organisations to increase the value
attained from IT, enables alignment and simplifies implementation of the
COBIT framework.
COBIT 4.1 can be used to enhance work already done based upon
earlier versions; it does not invalidate that previous work. When major
activities are planned for IT governance initiatives, or when an overhaul of the
enterprise control framework is anticipated, it is recommended to start fresh
with the most recent version of COBIT.

For more details see the COBIT
section on the main ISACA site.
IT Assurance Guide: Using COBIT
This update to the Audit Guidelines provides guidance on how COBIT can
be used to support a variety of assurance activities and offers
suggested testing steps for all of the COBIT IT processes and control
objectives. The IT Assurance Guide replaces the information in Audit
Guidelines for auditing and self-assessment against the control
objectives in COBIT 4.1.
A free download of this publication is available to ISACA members at www.isaca.org/downloads. In addition to the PDF, ISACA members have access to Excel files of the detailed information contained in the appendices
COBIT Courses Available
To help companies improve governance and comply with Sarbanes-Oxley
using the COBIT framework, ISACA has launched two e-courses
co-developed by ITpreneurs: the COBIT Foundation Course™, updated
to reflect COBIT® 4.0, and COBIT for Sarbanes-Oxley Compliance.
Available at www.isaca.org/cobitcampus, the courses are self-paced electronic tutorials.
Disclaimer
The IT Governance Institute and the sponsors of COBIT: Control
Objectives for Information and related Technology have designed the product
primarily as an educational resource for controls professionals. The IT
Governance Institute and the sponsors make no claim that use of this product
will assure a successful outcome. This product should not be considered
inclusive of any proper procedures and tests or exclusive of other procedures
and tests that are reasonably directed to obtaining the same results. In
determining the propriety of any specific procedure or test, the controls
professional should apply his or her own professional judgment to the specific
control circumstances presented by the particular systems or information
technology environment.
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