High level overview of COBIT 4.0.
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IT governance relates to directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities.Page 5: Organizations should satisfy quality, fiduciary and security requirements for their information, as for all assets. Management should also optimize the use of available IT resources, including applications, information, infrastructure and people.
Cobit contributes to the management need of establishing an internal control framework by: