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COBIT is a framework for the governance and management of enterprise information and technology, aimed at the whole enterprise. Enterprise IT means all the technology and information processing the enterprise puts in place to achieve its goals, regardless of where this happens in the enterprise. In other words, enterprise IT is not limited to the IT department of an organization, but certainly includes it.
This publication contains a detailed description of the COBIT Core Model and its 40 governance and management objectives. A description of each objective, its purpose, and its connection with enterprise and alignment goals along with sample metrics are provided. For each objective, the process, practices, activities, and related guidance to other standards and frameworks are also provided.
COBIT defines the components to build and sustain a governance system: processes, organizational structures, policies and procedures, information flows, culture and behaviors, skills, and infrastructure. This publication also includes detailed information about each of the components relevant to each governance and management objective.