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CoBIT

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AcronymDefinition
CoBiTControl Objectives for Information and Related Technology
CoBITCouncil for Bibliographic and Information Technologies (customized online library services in Ohio since 1982)


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SEVERAL GROUPS, INCLUDING COSO, COBIT and AICPA/CICA Trust Services, have issued frameworks CPAs can use to evaluate internal controls, particularly controls over a system's IT aspects, in a survey of CEOs and CFOs, 28.
COBIT essentially provides a best practices recommendation for the management of IT processes in a manageable and logical structure.
In addition, COBIT 3rd Edition consists of an executive summary, framework, high-level and detailed control objectives, audit guidelines, an implementation tool set, and keyword searchable CD-ROM.
 
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