COBIT, or Control Objectives for Information and Related Technologies, is a framework designed to help organizations manage and govern their information technology (IT) effectively. It provides a set of best practices, tools, and guidelines that align IT goals with business objectives, ensuring that IT investments deliver value and minimize risks. Developed by the ISACA organization, COBIT emphasizes the importance of governance and management in IT processes. It helps organizations establish clear roles and responsibilities, measure performance, and ensure compliance with regulations. By implementing COBIT, businesses can improve their IT operations and enhance overall organizational performance.