PROCESSES NEED CONTROLS

Control is defined as the policies, procedures, practices and organisational
structures designed to provide reasonable assurance that business objectives
will be achieved and undesired events will be prevented or detected and
corrected.

An IT control objective is a statement of the desired result or purpose to be
achieved by implementing control procedures in a particular IT activity.

COBIT’s control objectives are the minimum requirements for effective control
of each IT process.

Each of COBIT’s IT processes has a high-level control objective and a number of detailed control objectives. As a whole, they are the characteristics of a well-managed process.

The detailed control objectives are identified by a two-character domain reference plus a process number and a control objective number.

Effective controls reduce risk, increase the likelihood of value delivery and improve efficiency because there will be fewer errors and a more consistent management approach.