In April 2012, COBIT 5 was released, with the concept of enterprise governance of IT as a
foundation (ISACA 2012b). According to ISACA, ‘‘COBIT 5 provides a comprehensive
framework that assists enterprises to achieve their objectives for the governance and management
of enterprise IT. COBIT 5 enables IT to be governed and managed in a holistic manner for the
whole enterprise, taking in the full end-to-end business and IT functional areas of responsibility,
considering the IT-related interests of internal and external stakeholders’’ (ISACA 2012b). COBIT
5 integrates the knowledge previously dispersed over the three ISACA frameworks, viz: COBIT,
Val IT, and Risk IT (ISACA 2009c, 2010; ITGI 2005). COBIT, to some degree in the fourth edition
and more systematically in the fifth edition, covers the lifecycle of governance, strategic, and
tactical management within the IT domain. The relative roles of several general governance, IT