COBIT的全名是Control Objectives for Information and related Technology，是一个由MG负责信息技术安全 与控制参考架构的组织ISACA（Information Systems Audit and Control Association）在1996年所公布的业界标准，目前已经更新至第四版，是G际上公认的最先进、最权威的安全与信息技术管理和控制的标准（本文介绍的仅是第三版）。 COBIT归纳了S界上18项相关的来源，形成了一套专供企业经营者、使用者、IT专家、MIS审计员与安控人员来强化和评估IT管理和控制的规范。
COBIT 架构的主要目的是为提供业界提供关于IT控制的一个清楚的政策和发展的良好的典范，这个架构共有34个IT的程序，分成四个领域：PO（Planning & Organization）、AI（Acquisition & Implementation）、DS（Delivery and Support）、和Monitoring，所有的程序中包含了302个控制目标，全都提供了最佳的施行指导。
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(COBIT, whose full name is control objectives for information and related technology, is an industry standard published in 1996 by ISACA (Information Systems Audit and Control Association), an American organization responsible for information technology security and control reference architecture. It has been updated to the fourth edition. It is internationally recognized as the most advanced The most authoritative standard for security and information technology management and control (this article introduces only the Third Edition). COBIT has summarized 18 relevant sources in the world and formed a set of specifications for business operators, users, it experts, MIS auditors and security control personnel to strengthen and evaluate it management and control.
The main purpose of COBIT architecture is to provide the industry with a clear policy and good example of development on it control. This architecture has 34 It procedures, which are divided into four areas: Po (planning & organization), AI (acquisition & Implementation), DS (delivery and support), and monitoring. All procedures contain 302 control objectives, All provide the best implementation guidance.
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