COBIT ( Control Objectives for Information and related Technologies) is a methodology for evaluating a company's IT department that was published in 1996 by the IT Governance Institute and the ISACA (Information Systems Audit and Control Association) represented in France by the AFAI (French Association of Audit and IT Advice).
This approach is based on a process benchmark, key goal indicators (KGIs) and key performance indicators (KPIs) that are used to monitor the processes in order to collect data that the company can use to reach its goals.
The COBIT approach puts forward 34 processes organized in 4 larger functional areas that cover 318 goals: