The objective of the IT organization is to deploy the skills of individuals and (technological) infrastructure systems using a clearly defined number of processes so that automated corporate applications can be operated and information processed. Together with the processes these resources form the corporate architecture of the IT.

In order to be capable of responding to the corporate requirements demanded of the IT the company must invest in resources so as to provide appropriate technical facilities (e.g. an Enterprise Resource Planning System) for supporting the company’s capabilities (e.g. implementation of a supply chain) which produce the desired result (e.g. increased sales figures and profits).

The IT resources identified in COBIT are defined as follows:

• Applications are automated applications and manual processes that process information.
• Information is the data in all its forms read, processed or generated by information systems in every form used within the company.
• Infrastructure is the technologies and systems (hardware, operating systems, database management systems, networks, multimedia etc.) as well as the installations that house and support them.
• People are those persons required for planning, organization, procurement, implementation, operation, support, monitoring and evaluation of the information systems and services. These can be internal, outsourced or contractually tied - as required in each case.