Standards Comparison

    COBIT

    Voluntary
    2019

    Framework for enterprise IT governance and management

    VS

    EU AI Act

    Mandatory
    2024

    EU regulation for risk-based AI safety and governance

    Quick Verdict

    COBIT provides flexible I&T governance frameworks globally, while EU AI Act mandates risk-based compliance for AI systems in EU. Companies use COBIT for enterprise alignment and EU AI Act to meet legal obligations, ensuring safe AI deployment.

    IT Governance

    COBIT

    COBIT 2019 Governance and Management Objectives

    Cost
    €€€€
    Complexity
    High
    Implementation Time
    18-24 months

    Key Features

    • Tailored governance system via 11 design factors
    • 40 objectives across 5 domains (EDM, APO, BAI, DSS, MEA)
    • CMMI-based capability levels 0-5 for performance management
    • Explicit separation of governance from management
    • Goals cascade aligning stakeholder needs to objectives
    Artificial Intelligence

    EU AI Act

    Regulation (EU) 2024/1689 Artificial Intelligence Act

    Cost
    €€€
    Complexity
    Medium
    Implementation Time
    18-24 months

    Key Features

    • Risk-based classification into four AI risk tiers
    • Prohibitions on unacceptable-risk AI practices
    • High-risk conformity assessment and CE marking
    • GPAI model transparency and systemic risk duties
    • Post-market monitoring and incident reporting

    Detailed Analysis

    A comprehensive look at the specific requirements, scope, and impact of each standard.

    COBIT Details

    What It Is

    COBIT 2019 is an ISACA framework for enterprise governance and management of information and technology (EGIT). It translates stakeholder needs into actionable objectives via a tailored, risk-optimized approach using design factors and goals cascade.

    Key Components

    • 40 governance and management objectives grouped in 5 domains: EDM (governance), APO (strategy), BAI (delivery), DSS (operations), MEA (assurance).
    • 6 governance system principles and 7 components (processes, structures, culture, etc.).
    • CMMI-based performance management with capability levels 0-5.
    • No formal certification; uses capability assessments and audits.

    Why Organizations Use It

    • Aligns I&T with business value, optimizes resources, manages risks.
    • Supports compliance (SOX, GDPR) via mappings.
    • Builds assurance, stakeholder trust; enables digital transformation.

    Implementation Overview

    • Phased: assess gaps, design via toolkit, pilot objectives, measure MEA.
    • Applies to all sizes/industries; training (Foundation, Design) essential.

    EU AI Act Details

    What It Is

    Regulation (EU) 2024/1689, the EU Artificial Intelligence Act, is a comprehensive horizontal regulation establishing the first EU-wide framework for AI. It adopts a risk-based approach, prohibiting unacceptable-risk practices, imposing strict obligations on high-risk systems, transparency for limited-risk, and minimal rules for others. Scope covers AI providers, deployers, and value chain actors with extraterritorial reach.

    Key Components

    • **Four risk tiersunacceptable (bans, Article 5), high-risk (Annex I/III, Articles 6-15), limited-risk (transparency, Article 50), minimal-risk.
    • Core requirements: risk management, data governance, documentation, human oversight, cybersecurity.
    • GPAI models (Chapter V) with systemic risk duties.
    • Conformity assessment, CE marking, EU database registration; hybrid enforcement via AI Office and national authorities.

    Why Organizations Use It

    Mandatory for EU market access; mitigates fines up to 7% global turnover. Enhances trust, safety, competitiveness; integrates with GDPR/NIS2 for risk management.

    Implementation Overview

    Phased rollout (6-36 months); inventory/classify AI, build compliance systems (QMS, RMS), conduct assessments. Applies to all sizes/industries using AI in EU; requires audits, no central certification but notified bodies for high-risk.

    Key Differences

    Scope

    COBIT
    Enterprise I&T governance and management
    EU AI Act
    Risk-based AI systems regulation

    Industry

    COBIT
    All industries worldwide
    EU AI Act
    All sectors in EU

    Nature

    COBIT
    Voluntary governance framework
    EU AI Act
    Mandatory EU regulation

    Testing

    COBIT
    Capability/maturity assessments
    EU AI Act
    Conformity assessments/notified bodies

    Penalties

    COBIT
    No legal penalties
    EU AI Act
    Fines up to 7% global turnover

    Frequently Asked Questions

    Common questions about COBIT and EU AI Act

    COBIT FAQ

    EU AI Act FAQ

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