Cobit FAQ > Why are there differences between the Detailed Control Objectives and Control Considerations?

Why are there differences between the Detailed Control Objectives and Control Considerations?

Control objectives focus on specific detailed control objectives associated with each IT process. They are defined based on a number of sources, comprising de facto and de jure international standards relating to control over IT that provide the view of the control specialist. The control considerations, as updated in the 3rd Edition of CobiT, provide management's view and are aligned with the critical success factors for control included in the Management Guidelines.