COBIT（Control Objectives for Information and related Technology）是目前国际上通用的信息系统审计的标准，由信息系统审计与控制协会（ISACA）在1996年公布。这是一个在国际上公认的、权威的安全与信息技术管理和控制的标准，目前已经更新至COBIT2019版。它在商业风险、控制需要和技术问题之间架起了一座桥梁，以满足管理的多方面需要。该标准体系已在世界一百多个国家的重要组织与企业中运用，指导这些组织有效利用信息资源，有效地管理与信息相关的风险。
(COBIT (Control Objectives for Information and related Technology) is the current international standard for information system auditing, which was published by the Information System Audit and Control Association (ISACA) in 1996. This is an internationally recognized and authoritative security and information technology management and control standard, which has been updated to COBIT2019. It builds a bridge between business risks, control needs and technical issues to meet the multifaceted needs of management. The standard system has been used in important organizations and enterprises in more than 100 countries around the world, guiding these organizations to effectively use information resources and effectively manage information-related risks.)
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