Control Objectives for Information and related Technologies (COBIT) is a comprehensive approach to good IT practices. In its third revision, it offers a wide range of tools, guidelines, standards and a control framework for the management of information technologies. It is an important work for auditors, offered by the IT Governance Institute (ITGI) in close association with Information systems Audit and Control Association (ISACA). ISACA’s certification for auditors in IT and in Information Security is globally recognized. In addition, tools and documents are designed to work with all levels of the organization, which is consistent with its comprehensive reach.

COBIT is consistent with ISO 17799 and other standards and frameworks. In 2004, ITGI contributed additional guidance with the "IT Control Objectives for Sarbanes-Oxley". The document itemizes specific controls within COBIT to achieve compliance with Sarbanes-Oxley.