COBIT 2019 (Control Objectives for Information and Related Technologies), published by ISACA, is the leading framework for enterprise IT governance and management. It bridges the gap between business objectives and IT controls through 40 governance and management objectives organised across 5 domains — Evaluate, Direct and Monitor (EDM); Align, Plan and Organise (APO); Build, Acquire and Implement (BAI); Deliver, Service and Support (DSS); and Monitor, Evaluate and Assess (MEA).

A key strength of COBIT 2019 is its Design Factor system — 11 factors (enterprise strategy, risk profile, IT complexity, regulatory requirements, etc.) that customise the framework to each organisation's unique context. Each objective is assessed across a 5-level capability model, from 0 (Incomplete) to 5 (Optimising), enabling meaningful maturity measurement and targeted improvement.

🏢 Board & Audit Relevance: COBIT 2019 is the preferred language for IT audit committees, boards, and regulators in BFSI. SEBI's cyber security circular and RBI guidelines reference governance frameworks aligned to COBIT principles.