Cobit

4.0

Control Objectives
Management Guidelines
Maturity Models

COBIT 4.0
The IT Governance Institute®
The IT Governance Institute (ITGI) (www.itgi.org) was established in 1998 to advance international thinking and standards in
directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business
goals, optimises businessinvestment in IT, and appropriately manages IT-related risks and opportunities. The IT Governance
Institute offers original research, electronic resources and case studies to assist enterprise leaders and boards of directors in their
IT governance responsibilities.
Disclaimer
IT Governance Institute (the “Owner”) has designed and created this publication, titled COBIT® 4.0 (the “Work”),primarily as an
educational resource for chief information officers, senior management, IT management and control professionals. The Owner
makes no claim that use of any of the Work will assure a successful outcome. The Work should not be considered inclusive of
any proper information, procedures and tests or exclusive of other information, procedures and tests that are reasonably directed
toobtaining the same results. In determining the propriety of any specific information, procedure or test, chief information
officers, senior management, IT management and control professionals should apply their own professional judgement to the
specific circumstances presented by the particular systems or information technology environment.
Disclosure
Copyright © 2005 by the IT GovernanceInstitute. All rights reserved. No part of this publication may be used, copied,
reproduced, modified, distributed, displayed, stored in a retrieval system, or transmitted in any form by any means (electronic,
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Reproduction of selections of this publication, for internal andnoncommercial or academic use only, is permitted and must
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IT Governance Institute
3701 Algonquin Road, Suite 1010
Rolling Meadows, IL 60008 USA
Phone: +1.847.590.7491
Fax: +1.847.253.1443
E-mail: info@itgi.org
Web site: www.itgi.org
ISBN 1-933284-37-4
COBIT 4.0
Printed inthe United States of America

IT G

OVERNANCE

INSTITUTE

COBIT 4.0
ACKNOWLEDGEMENTS
The IT Governance Institute wishes to recognise:
The Board of Trustees
Everett C. Johnson, CPA, Deloitte & Touche LLP (retired),
USA, International President
Abdul Hamid Bin Abdullah, CISA, CPA, Auditor General’s
Office, Singapore, Vice President
William C. Boni, CISM, Motorola, USA, VicePresident
Jean-Louis Leignel, MAGE Conseil, France, Vice President
Lucio Augusto Molina Focazzio, CISA, Colombia, Vice
President
Howard Nicholson, CISA, City of Salisbury, Australia, Vice
President
Bent Poulsen, CISA, CISM, VP Securities Services, Denmark,
Vice President
Frank Yam, CISA, CIA, CCP, CFE, CFSA, FFA, FHKCS,
Focus Strategic Group, Hong Kong, Vice President
Marios Damianides, CISA,CISM, CA, CPA, Ernst & Young
LLP, USA, Past International President
Robert S. Roussey, CPA, University of Southern California,
USA, Past International President
Emil D’Angelo, CISA, CISM, Bank of Tokyo-Mitsubishi,
USA, Trustee
Ronald Saull, CSP, Great-West Life and IMG Financial,
Canada, Trustee
Erik Guldentops, CISA, CISM, Belgium, Advisor, IT
Governance Institute
The ITGI CommitteeWilliam C. Boni, CISM, Motorola, USA, Chair
Jean-Louis Leignel, MAGE Conseil, France, Vice Chair
Erik Guldentops, CISA, CISM, University of Antwerp
Management School, Belgium
Tony Hayes, Queensland Health, Australia
Anil Jogani, CISA, FCA, Tally Solutions Limited, UK
John W. Lainhart IV CISA, CISM, IBM, USA
,
Michael Schirmbrand, CISA, CISM, CPA, KPMG, Austria
Eddy Schuermans, CISA,...