Orientation towards the company is the main theme of COBIT as COBIT was not just created to be read by IT service providers, users and auditors but also - or more specially - as a comprehensive instruction for management and personnel responsible for processes in the core business.

The COBIT framework is based on the following principle: in order to supply the information which is required to achieve the corporate objectives the company must manage and control the IT resources using a structured number of processes that guarantee the delivery of corresponding services.

The COBIT framework supplies support tools for orientation towards the needs of the company. In this context, information criteria, resources and processes are the central components in the COBIT framework.