How are the new Management Guidelines integrated into the COBIT Framework?
Starting with the COBIT Framework, the application of international standards and guidelines, and research into best practices led to the development of the Control Objectives. Audit Guidelines were then developed to assess whether these Control Objectives are appropriately implemented. However, management needs a similar application of the Framework to allow self-assessment and choices to be made for control implementation and improvements over its information and related technology. The Management Guidelines provide the tools to accomplish this. They were developed for each of the 34 high-level control objectives, with a process management and performance measurement perspective. Maturity models, critical success factors, key goal indicators and key performance indicators are provided by the guidelines to support management decision-making processes. The control considerations of the high-level control objectives have been updated to reflect, without mapping one-to-one, the critical
