The COBIT 2019 principles

By Sam Rivera, Founder, SentinelPanda · June 20, 2026 · 1 min read · COBIT 2019

COBIT 2019 rests on two sets of principles — one for what a good governance system looks like, one for the framework itself. They are the philosophy behind the structure.

Two sets of principles

COBIT 2019 is founded on two sets of principles: principles for a governance system (what any good IT-governance system should embody) and principles for a governance framework (what COBIT itself, as a framework, should be). Together they explain why COBIT is structured the way it is.

Governance-system principles

The six governance-system principles hold that a governance system should provide stakeholder value, take a holistic approach, be a dynamic system, separate governance from management, be tailored to enterprise needs, and cover the enterprise end-to-end. The emphasis on stakeholder value and tailoring is especially characteristic of COBIT.

Framework principles

The three framework principles hold that COBIT should be based on a conceptual model, be open and flexible, and align with major related standards (so it can map to ISO, ITIL, NIST, and others rather than compete with them). This is why COBIT positions itself as an umbrella over other frameworks.

Why they matter

The principles are not abstract — they drive the practical mechanics. "Tailored to enterprise needs" is why design factors exist; "aligns with related standards" is why COBIT maps to other frameworks. Understanding the principles makes the framework's structure make sense.