How is COBIT 4.0 different from COBIT 3 rd Edition?
COBIT 4.0 replaces the third edition components Executive Summary, Framework, Control Objectives and Management Guidelines. Work is underway to update the control practices and Audit Guidelines to reflect the changes in the COBIT framework and content at 4.0. The third editions Implementation Tool Set is superseded by IT Governance Implementation Guide, released in 2003, although the Implementation Tool Set is still available and useful in many ways.
