Businesses today are increasingly reaping the benefits of investing in information
technology for the success of their business. A better knowledge of IT operations is now
expected of everyone for competitive advantage. The IT governance cycle plan has been
created to meet the demands of organizations for better IT controls and standardized IT
COBIT or the Control Objectives for Information and related Technology provides a
business orientation in its design. It provides a clear guideline in the cycle of its plan for
IT governance so as to manage the business process in a more comprehensive way. The
enterprise has a need to invest, manage, and control its IT resources in a structured
process in order to deliver the required information to the enterprise. Management,
monitoring and control are at the center of COBIT in order to satisfy the business goals.
In the COBIT cycle plan of IT governance, the business requirements are first identified
so as that a proper allocation and investment of IT resources is planned and implemented.
The IT resources are used by the IT process in the delivery of the enterprise information.
The enterprise information responds to and meets the need of the business requirement.
This basic cycle of plan in COBIT’s IT governance only deals with information that is
relevant to the needs of the business process and delivered in a reliable, consistent, and
The most productive and economical way of obtaining the business needs is also a part of
the process of the COBIT cycle of plan. IT governance information are delivered in a
secure and reliable method which is always available to authorized personnel and