Control Objectives for Information and related Technology (COBIT)

The acronym for Control Objectives for Information and related Technology (COBIT). COBIT is a set of best practices for IT management created by the Information Systems Audit and Control Association (ISACA) and the IT Governance Institute (ITGI). The framework provides managers, auditors, and IT users with a set of generally accepted measures, indicators, processes, and best practices to assist them in maximizing the benefits and developing IT governance and control in a company.