CoBiT (Control Objectives for Information and Related Technology) is an organization-based and management-oriented security guideline for IT governance. This, in turn, is defined by the IT Governance Institute and "consists of the leadership, organizational structures, and processes that ensure that information technology supports business objectives."
These goals can be interpreted to mean that the control and cost monitoring of IT use, the alignment of information technology, and the handling of resources are oriented toward corporate goals. IT governance unites the ideas of the business departments with those of the IT department as a service provider.
Cobit, developed by the Information Systems Audit and Control Association (ISACA), is used as a framework for IT service management( ITSM). It is a rigorously aligned model that breaks down the many processes that go into it into different Cobit components. These include planning and organization, acquisition and implementation, delivery and support, monitoring and evaluation, and information criteria that access IT governance objectives and IT resources.
These Cobit components are associated with processes that can be monitored with Control Objectives. In addition, activities are stored with the associated objectives, as well as indicators that make the entire system measurable and traceable.