Conclusion: Initially oriented towards IT auditors and control professionals, COBIT1 has matured into a broadly-based governance framework capable of being used by board members and C level executives, such as COOs and CFOs, when seeking to understand and effectively harness IT capabilities. Importantly however, in its new form COBIT also provides a valuable reference guide for the CIO and his or her staff, when wanting to establish a sound framework upon which to improve IT performance at all levels.

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Rob Mackinnon

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Rob Mackinnon