The Six COBIT Principles

COBIT 2019 rests upon six foundational principles that define what an effective governance system must achieve. These principles are not optional guidance but fundamental requirements that should inform every governance decision and every use of the framework.

Principle One: Provide Stakeholder Value

The governance system exists to create value for stakeholders, not merely for shareholders or the organization itself. Value creation requires understanding what different stakeholders need and balancing those needs when they conflict. Employees, customers, regulators, partners, and investors all have legitimate interests that governance must consider.

This principle challenges organizations to articulate what value means for their circumstances. Value might include financial returns, but also risk reduction, regulatory compliance, customer satisfaction, and employee engagement. The governance system must demonstrate that it produces these valued outcomes.

Principle Two: Holistic Approach

Effective governance requires considering all components that influence enterprise outcomes, not just processes and technology. Organizational structures, culture, policies, information flows, people, skills, and infrastructure all play essential roles. Focusing narrowly on any single component produces suboptimal results.

This principle requires organizations to think systemically about governance. Changes to processes may require corresponding changes to skills and culture. New technology may demand new governance structures. The holistic principle prevents narrow thinking that creates implementation failures.

Principle Three: Dynamic Governance System

The governance system must adapt as circumstances change. Business strategy evolves, technology capabilities shift, regulatory requirements emerge, and stakeholder expectations mature. A governance system designed for one context becomes obsolete as that context changes.

COBIT addresses this through design factors that enable continuous recalibration of governance approach. Organizations should periodically reassess whether their governance design remains appropriate for current circumstances and adjust when needed.

Principle Four: Governance Distinct from Management

As covered in detail previously, governance and management represent fundamentally different activities that require different structures, skills, and mindsets. Governance should not be subordinated within management hierarchies, and management should not usurp governance responsibilities.

Principle Five: Tailored to Enterprise Needs

No single governance approach works for all organizations. Enterprise size, industry, strategy, risk profile, and regulatory environment all influence what governance should look like. COBIT provides a comprehensive framework that organizations must adapt rather than adopt wholesale.

This principle authorizes organizations to exclude COBIT elements that do not apply to their circumstances, to adjust intensity based on risk and complexity, and to prioritize based on strategic importance. Thoughtful tailoring produces better results than superficial compliance.

Principle Six: End-to-End Governance System

Governance must span the entire scope of IT rather than focusing on isolated domains. Governance of infrastructure without governance of applications produces gaps. Governance of development without governance of operations creates hand-off failures. The full continuity from strategy through operations requires comprehensive governance.