The overall governance framework should administer all process refinement activities for a given organization. Although no single framework fits all, the COSO/COBIT model seems to have been almost exclusively chosen by external auditors to define the control objectives that support the business processes. Considering almost half of the many control objectives outlined by COBIT are covered by the ITIL framework, ITIL should continue to move into the limelight as the process framework of choice for execution of controls within the ITO. Baseline assessment and continuous improvement of IT processes based on the ITIL framework, specifically outlined through IT Service Management best practices, continues to show versatility and acceptance as a key player in complying with legislative requirements.
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