COBIT – IT Governance and Management Framework

Scope:
COBIT (Control Objectives for Information and Related Technologies) is an IT governance framework that enables organizations to align information technology with business objectives and effectively manage and control IT processes. The system infrastructure established within this scope is based on defining IT processes, managing risks, establishing control mechanisms, measuring performance, and structuring audit processes. In this way, IT activities are integrated with and governed according to corporate objectives.

Benefits:
IT governance is strengthened, and IT processes become transparent, measurable, and auditable. Effective risk management is ensured, and cybersecurity awareness is increased. Control mechanisms across the organization are improved, resource utilization is optimized, and return on IT investments (ROI) is increased. At the same time, audit readiness is improved and regulatory compliance is supported.

Regulations:
The system infrastructure established under COBIT supports compliance with IT governance, data security, and financial audit regulations in Türkiye and the European Union. In Türkiye, key obligations include information systems management, internal control, and risk management requirements under the Personal Data Protection Law (KVKK), the Banking Law, and the Capital Markets Law. In addition, regulations issued by the Banking Regulation and Supervision Agency (BDDK), the Capital Markets Board (SPK), and the Information and Communication Technologies Authority (BTK) on information systems, internal controls, and audits can be effectively aligned with COBIT. In the European Union, IT governance and risk management are critical requirements under the General Data Protection Regulation (GDPR), the NIS Directive, and the Digital Operational Resilience Act (DORA).

Through the COBIT framework, organizations standardize IT processes, strengthen control and audit mechanisms, systematically manage risks, and continuously monitor performance. This structure ensures compliance with national and international requirements for internal control, risk management, and information systems governance while establishing a sustainable IT governance model.