COBIT as a Framework for IT Assurance

Abstract

In the previous chapter, COBIT was introduced and discussed as a powerful framework to implement Enterprise Governance of IT. However, COBIT also provides in-depth support to execute IT assurance/audit assignments. This chapter explains how the COBIT concepts can be leveraged in the context of IT assurance. Readers, who are not familiar with COBIT, are recommended to first read Chap. 5 where the concepts of COBIT are explained. A lot of material in this section is based on the “COBIT 5 For Assurance” Guide (ISACA, 2013, www.isaca.org ).