Cobit FAQ > Can I use CobiT as a statement of criteria for specific audit conclusions?

Can I use CobiT as a statement of criteria for specific audit conclusions?

Yes, basing the Audit Guidelines firmly on the Control Objectives takes the auditor's opinion out of the audit conclusion, replacing it with authoritative criteria. CobiT is based on 41 standards and best practices documents for Information Technology from standards setting bodies (both public and private) world-wide. These include documents from Europe, Canada, Australia, Japan and the United States. Because CobiT contains all pertinent worldwide standards identifiable at the time, it is all-inclusive with respect to IT controls standards. As a result, CobiT can be used as an authoritative source reference document, providing IT controls criteria on audits.