COBIT is a set of best practicesfor information technology management. Its full title is Control Objectives for Information and related Technology, and it was first introduced in 1992, by ISACA and ITGI. Various revisions have followed since then, notably in 1996, 1998, 2000 and 2005.

It contains over 30 high level objectives, which in turnt cover 200+ control objectives, within 4:
- Plan and Organize
- Acquire and Implement
- Deliver and Support
- Monitor and Evaluate

The overall COBIT documentation actually consists of 6 publications. These are: Executive Summary; Framework; Control Objectives; Audit Guidelines; Implementation Tool Set; Management Guidelines.

In recent years it has found increased favor, as the Sarbanes-Oxley act has increased focus upon IT Governance.