Cobit FAQ > Where are the Application Controls?

Where are the Application Controls?

The application controls have been fully integrated in the CobiT model. This option has been taken considering that CobiT is business process oriented and that at this level application controls are merely part of the overall controls to be exercised over information systems and related technology. In most cases however this part cannot be outsourced. Hence the question "Where are the application controls?" is of prime importance.

Application systems and data are treated within the CobiT framework as two of the five resource categories. They are to deliver the required information at the business process level. This way application systems and data are an integral part of the CobiT f