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Cobit Audits

COBIT stands for Control Objectives for Information and Related Technology in English and stands for Control Objectives for Information and Related Technologies. Companies operating in the field of information technologies develop an information technology management model and try to protect the assets of their businesses. However, COBIT is not only a control tool, but rather a management tool. Nevertheless, it focuses more on supervision. In this way, it aims to provide benefit in the existence and success of the enterprise from the management staff of the enterprises to the employees in the field of information technologies.

The importance of COBIT, especially in the finance sector in our country, has been recognized and has been seen in many areas in recent years. COBIT sets forth the objectives to be achieved in information technology management. COBIT offers a framework covering all information technology functions. COBIT includes four groups of process areas and 34 processes, all of which cover the whole of IT management. In fact, COBIT focuses on information technology management, not on information technology processes. It was first released in COBIT 1996.

For the first time in our country, some banks have been subjected to COBIT-based special audit by BRSA. This type of audit was extended to all banks in 2006 and was mandatory. It is now repeated once every two years. Although there were some problems in the past, today banks manage their information technology processes in accordance with this standard and manage their processes more efficiently and effectively.

In fact, even before the BRSA stipulated, some banks managed their information technology processes in accordance with COBIT. However, banking is not the only area where COBIT is applied. Many companies in the finance and manufacturing sectors use COBIT for process management.

The audit of information technology processes is no longer an area of ​​engineering based on information technology and includes accounting and reporting within the scope of business science. The independent audit to be carried out in conjunction with the information technology audit becomes more important, especially when commercial life becomes more reliable and developments in the banking sector are taken into consideration.


our organization provides COBIT audits. In these studies, operates in accordance with the relevant legal regulations, standards published by domestic and foreign organizations and generally accepted audit methods.