Final answer:
COBIT provides a framework of principles and guidelines for IT governance, designed to help organizations align IT with business goals, ensuring value delivery and risk management.
Step-by-step explanation:
Control Objectives for Information and Related Technology, commonly referred to as COBIT, provides a comprehensive framework that assists organizations in achieving their objectives for the governance and management of enterprise IT. Specifically, COBIT offers principles and guidelines for IT governance, helping organizations to ensure that IT aligns with business goals, delivers value, and manages risks effectively.
COBIT is designed to be used by businesses of all sizes and sectors, offering a set of best practices, analytical tools, and models to facilitate IT management. It addresses various aspects of IT governance, including strategy, risk management, resource optimization, and information protection. COBIT is widely recognized and used globally, helping to standardize IT management and governance processes.
Answer: B) Principles and Guidelines for IT Governance