A major purpose of the Information Systems Audit and Control Foundation's publication called COBIT: Control Objectives for Information and Related Technologies is:

a. To establish a basis for a disciplinary mechanism within the information systems audit profession

b. To provide benchmarks for the conduct of information systems audits in medium- to large-size organizations

c. To provide a common body of knowledge for the information systems audit profession

d. To provide the conceptual foundations for the development of information systems audit standards