COBIT is a set of best practices that suggests an approach to Information Technology management with the objective of ensuring that the technology delivers the information that meet the business needs of the entity. It provides a generally applicable and accepted standard for good IT security and control practices to support management's needs in determining and monitoring the appropriate level of IT security and control for their organizations.
COBIT is a business orientated framework that identifies a different set of information technology processes, grouped into domains, and is supported by several detailed control objectives. Each process references IT resources, and the quality, fiduciary and security requirements for information.
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