Framework sets the scene for managers, users and auditors.
The underpinning concept of the C OBI T Framework is that control in IT is approached by looking at information that is needed to support the business process and by looking at information as being the result of the combined application of IT-related resources that need to be managed by IT processes. To satisfy business objectives, information needs to conform to certain criteria which C OBI T refers to as business requirements for information. In establishing the list of requirements, C OBI T combines the principles embedded in existing reference models. The premise is that the first priority should go to properly managing the risks as opposed to the opportunities. The usability aspect of quality is covered by the effectiveness criterion.