CONTROL OBJECTIVE FOR INFORMATION AND RELATED TECHNOLOGY (COBIT)

Information System Audit and Control Association(ISACA) is the leading organization for COBIT
COBIT 4.1 has 4 domains,34 processes and 318 controls objectives
The four domains
- Plan and Organization (10 processes) o Acquire and implement (7 processes) o Deliver and Support (13 processes)
- Monitor and Evaluate (4 processes)
- The COBIT 5 processes are split into governance and management “areas”. These 2 areas contain a total of 5 domains and 37 processes:
Governance of Enterprise IT
- Evaluate, Direct and Monitor (EDM) – 5 processes
Management of Enterprise IT
- Align, Plan and Organize (APO) – 13 processes
- Build, Acquire and Implement (BAI) – 10 processes
- Deliver, Service and Support (DSS) – 6 processes
- Monitor, Evaluate and Assess (MEA) – 3 processes
- COBIT framework is focused on IT Process/General IT process
- Business/Application controls are not in the scope of COBIT. A Business has to establish its own Application controls
- Application Controls:
  - AC1 Source document preparation and authorization
  - AC2 Source document collection and data entry
  - AC3 Accuracy, completeness and authenticity checks
  - AC4 Data processing integrity and validity
  - AC5 Output review, reconciliation and error handling
  - AC6 Transaction authentication and integrity

Quizzes