COBIT
Definition
Control Objectives for Information and Related Technologies, published by ISACA. A governance and management framework for enterprise IT that defines IT-specific control objectives across domains including Align, Plan and Organise; Build, Acquire and Implement; Deliver, Service and Support; and Monitor, Evaluate and Assess. COBIT 2019 is the current version.
Related terms
- Control environment
- The first and foundational component of the COSO framework. It encompasses the board's oversight, management's philosophy and operating style, organisational structure, commitment...
- COSO Integrated Framework
- A framework for internal control published by the Committee of Sponsoring Organizations of the Treadway Commission, defining five interrelated components: control environment,...
- Detective control
- A control designed to identify an error or irregularity after it has occurred. Examples include bank reconciliations, exception reports, variance analysis, and...
- IT general controls (ITGCs)
- Controls over the IT environment that support the reliable operation of application controls. Key categories include access management, change management, computer operations,...
- Preventive control
- A control designed to stop an error or fraudulent act before it occurs. Examples include segregation of duties, mandatory authorisation limits, access...
Explained in
- Internal Control Frameworks and Control DesignControl Objectives for Information and Related Technologies, published by ISACA. A governance and management framework for enterprise IT that defines IT-specif...