COBIT stands for Information and Associated Technology Management Objectives. It is a structure developed by the ISACA (Information Systems Audit and Control Association) for IT governance and management. It was designed to be a supporting tool for managers — and to address the critical gap between technological challenges, business risks and control requirements. COBIT is a well-recognized checklist that can be extended to any company in any field. Overall, COBIT ensures the consistency, control and efficiency of information systems in an enterprise, which is also the most critical feature of any modern company.

Today, COBIT is used globally by all IT business process managers to equip them with a model to deliver value to the enterprise and to practice better risk management practices associated with IT processes. The COBIT management model maintains the integrity of the information system.