COBIT and COSO provide the “what is to be achieved,” but not the “how to achieve it." This is where the ITIL and ISO\IEC 27000 series come in. Where COBIT defines IT goals, ITIL provides the steps at the process level on how to achieve those goals.

The reasons for the development of COBIT, COSO, and ITIL are clearly different. What is the difference between these frameworks? - COBIT and COSO provide the “what is to be achieved,” but not the “how to achieve it." - COBIT and COSO provide the “how to achieve it,” whereas ITIL provides the “what to achieve.” - COBIT and COSO deal with the financial controls, and ITIL deals with the IT controls. - ITIL deals with the financial controls, and COBIT and COSO deal with the IT controls.