Which of the following statements best describes the relationship between COBIT and enterprise IT governance?

The statement that COBIT is a framework that assists in enterprise IT governance accurately captures the essence of COBIT's role within organizations. COBIT, which stands for Control Objectives for Information and Related Technologies, provides a comprehensive framework designed to help organizations manage their IT governance and management processes effectively.

By offering best practices, tools, and guidelines, COBIT enables enterprises to align their IT initiatives with overall business objectives, thereby enhancing both governance and operational efficiency. This alignment is crucial for ensuring that IT investments deliver value and manage risks appropriately. COBIT integrates various components, such as policies, processes, and organizational structures, to create a cohesive approach for IT governance.

The other statements do not reflect the multifaceted relationship between COBIT and enterprise IT governance. The assertion that COBIT operates independently of enterprise governance overlooks its integrative role in enhancing governance practices. Claiming that COBIT eliminates the need for governance frameworks dismisses the framework's purpose, which is to support and improve governance processes rather than replace them. Finally, the idea that COBIT is only applicable to small businesses misrepresents its applicability; COBIT is designed for organizations of all sizes and across industries, making it universally relevant to enterprise IT governance.