What is COBIT?
Information and Related Technology Control Targets (COBIT) is an IT business framework specifically designed for IT management and corporate governance.
COBIT is a set of control objectives that help IT management and governance professionals manage IT operations regardless of the size of the business. It was published in 1996 and is researched, developed, maintained and published by the ISACA (Information System Audit and Control Association).

COBIT is primarily a business framework for managing corporate IT. It is a globally recognized open standard that deals with IT business processes and ensures that IT and business goals are aligned. It is a comprehensive suite of tools, procedures, guidelines, and principles in IT governance and management. COBIT helps organizations benefit from their information systems and IT assets while having company-wide control over corporate IT.
COBIT also includes guidelines and practices from other related frameworks such as ValIT, RiskIT, and ITIL.

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Further explanations for the initial letter C