What is the purpose of "compliance objectives" in COBIT?

The purpose of "compliance objectives" in COBIT is fundamentally to ensure that an organization adheres to internal policies and external regulations. Compliance objectives are essential for establishing a framework that not only governs IT processes and practices but also ensures they meet legal, regulatory, and contractual requirements. This decreases the risk of non-compliance, which can lead to legal penalties, financial loss, and damage to reputation.

By focusing on compliance objectives, organizations can create a structured approach that defines the standards and practices necessary to align IT operations with these obligations. This integration helps in driving a culture of accountability within the organization, ensuring that all relevant stakeholders understand and uphold these compliance requirements.

While improving IT performance metrics, aligning IT initiatives with business goals, and streamlining IT resource allocation are important goals within the broader scope of COBIT, the specific focus of compliance objectives is directly tied to adherence to laws and regulations, making this the correct understanding of their purpose.