Can I use COBIT as a statement of criteria for specific audit conclusions?
Yes, basing the IT Assurance Guide firmly on the control objectives takes the auditor’s opinion out of the audit conclusion, replacing it with authoritative criteria. COBIT is based on more than 40 standards and best practices documents for information technology from standards-setting bodies (public and private) worldwide. These include documents from Europe, Canada, Australia, Japan and the United States. Because COBIT contains all pertinent worldwide standards identifiable at the time of publication, it is all-inclusive with respect to IT controls standards. As a result, COBIT can be used as an authoritative source reference document, providing IT controls criteria on audits.
