COBIT-Framework: Basic Principle

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 organizations. COBIT emphasizes regulatory compliance, helps organizations to increase the value attained from IT, enables alignment and simplifies implementation of the COBIT framework.

Business orientation is the main theme of COBIT. It is designed not only to be employed by IT service providers, users and auditors, but also, and more important, to provide comprehensive guidance for management and business process owners. The COBIT framework is based on the following principle:

"To provide the information that the enterprise requires to achieve its objectives, the enterprise needs to invest in and manage and control IT resources using a structured set of processes to provide the services that deliver the required enterprise information."