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COBIT 40 EXECUTIVE SUMMARY
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In more detail, the overall COBIT framework can be shown graphically as in figure 16, with COBIT s process model of four domains containing 34 generic processes, managing the IT resources to deliver information to the business according to business and governance requirements Figure 16 Overall COBIT Framework
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BUSINESS OBJECTIVES GOVERNANCE OBJECTIVES
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ME1 Monitor and evaluate IT performance ME2 Monitor and evaluate internal control ME3 Ensure regulatory compliance ME4 Provide IT governance
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PO1 Define a strategic IT plan PO2 Define the information architecture PO3 Determine technological direction PO4 Define the IT processes, organisation and relationships PO5 Manage the IT investment PO6 Communicate management aims and direction PO7 Manage IT human resources PO8 Manage quality PO9 Assess and manage IT risks PO10 Manage projects
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Effectiveness Efficiency Confidentiality Integrity Availability Compliance Reliability
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DS1 Define and manage service levels DS2 Manage third-party services DS3 Manage performance and capacity DS4 Ensure continuous service DS5 Ensure systems security DS6 Identify and allocate costs DS7 Educate and train users DS8 Manage service desk and incidents DS9 Manage the configuration DS10 Manage problems DS11 Manage data DS12 Manage the physical environment DS13 Manage operations
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AI1 Identify automated solutions AI2 Acquire and maintain application software AI3 Acquire and maintain technology infrastructure AI4 Enable operation and use AI5 Procure IT resources AI6 Manage changes AI7 Install and accredit solutions and changes
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Source: 1996, 1998, 2000, 2005 IT Governance Institute (ITGI) All rights reserved Used by permission
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Cobit 40 Executive Summary
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COBIT s General Acceptability
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COBIT is based on the analysis and harmonisation of existing IT standards and best practices and conforms to generally accepted governance principles It is positioned at a high level, driven by business requirements, covering the full range of IT activities, and concentrating on what should be achieved rather than how to achieve effective governance, management and control Therefore, it acts as an integrator of IT governance practices and appeals to executive management; business and IT management; governance, assurance and security professionals; as well as IT audit and control professionals It is designed to be complementary to, and used together with, other standards and best practices Implementation of best practices should be consistent with the enterprise s governance and control framework, be appropriate for the organisation, and be integrated with other methods and practices that are being used Standards and best practices are not a panacea and their effectiveness depends on how they have been actually implemented and kept up to date They are most useful when applied as a set of principles and as a starting point for tailoring specific procedures To avoid practices becoming shelfware, management and staff should understand what to do, how to do it and why it is important To achieve alignment of best practice to business requirements, it is recommended that COBIT be used at the highest level, providing an overall control framework based on an IT process model that should generically suit every enterprise Specific practices and standards covering discrete areas can be mapped up to the COBIT framework, thus providing a hierarchy of guidance materials COBIT appeals to different users: Executive management To obtain value from IT investments and balance risk and control investment in an often unpredictable IT environment Business management To obtain assurance on the management and control of IT services provided by internal or third parties IT management To provide the IT services that the business requires to support the business strategy in a controlled and managed way Auditors To substantiate their opinions and/or provide advice to management on internal controls COBIT has been developed and is maintained by an independent, not-for-profit research institute, drawing on the expertise of its affiliated association s members, industry experts, and control and security professionals Its content is based on continuous research into IT best practice and is continuously maintained, providing an objective and practical resource for all types of users COBIT is oriented toward the objectives and scope of IT governance, ensuring that its control framework is comprehensive, in alignment with enterprise governance principles and, therefore, acceptable to boards, executive management, auditors and regulators In Appendix II, a mapping is provided showing how COBIT s detailed control objectives map onto the five focus areas of IT governance and the COSO control activities Figure 17 summarises how the various elements of the COBIT framework map onto the IT governance focus areas Figure 17 COBIT Framework and IT Governance Focus Areas
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Goals Strategic alignment Value delivery Risk management Resource management Performance measurement Maturity Models