One of the benefits derived from the use of COBIT is that it helps to ensure compliance with applicable rules and regulations. This benefit is primarily associated with an external stakeholder, such as a regulator, auditor, customer, or partner, who expects the enterprise to adhere to certain standards and requirements.  COBIT provides guidance on how to align the governance and management of enterprise IT with relevant laws, regulations, and contractual obligations 1 2 .  COBIT also helps to establish and maintain a compliance culture and program within the enterprise 3 .  References:   1 : COBIT 2019 Framework: Introduction and Methodology, page 17  2 : COBIT 2019 Framework: Governance and Management Objectives, page 19  3 : COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution, page 77