In short
Control Objectives for Information and Related Technologies (COBIT) is a framework for the governance and management of enterprise information technology, aligning technology with business goals.
Key takeaways
- Governance objectives cover evaluating, directing and monitoring; management objectives cover planning, building, running and monitoring.
- It is often used alongside the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission.
- Organizations tailor it to their size and needs.
Where it's tested
ISC: Information Technology (IT) Audit & Advisory Services — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An auditor plans to rely on an exception report generated by the client's ERP system. What must the auditor do before using it as audit evidence?