High-speed information processing has become indispensable to organizations' activities. For example, Control Objectives for Information and Related Technology (CoBiT) emphasizes this point and substantiates the need to research, develop, publicize, and promote up-to-date internationally accepted IT control objectives. The primary emphasis of CoBiT is to ensure that information needed by businesses is provided by technology and the required assurance qualities of information are both met. CoBiT, fourth edition, has evolved and improved in its guidance to incorporate the essential elements of strategic management, value delivery, resource management, risk management, and performance management.