IT, data & continuous
IT Audit Framework (COBIT)
COBIT 2019 is an ISACA framework for IT governance and management with 40 objectives across five domains (EDM, APO, BAI, DSS, MEA). It provides a common language for IT auditors and enables organizations to manage risks, comply with regulations, and optimize IT controls. COBIT serves as the foundational structure for IT audit planning.
Source: ISACA COBIT 2019, ITAF 5th Edition 2026