The IT Governance Institute and the sponsors of COBIT: Control Objectives for Information and related Technology have designed the product primarily as an educational resource for controls professionals. The IT Governance Institute and the sponsors make no claim that use of this product will assure a successful outcome. This product should not be considered inclusive of any proper procedures and tests or exclusive of other procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any specific procedure or test, the controls professional should apply his or her own professional judgment to the specific control circumstances presented by the particular systems or information technology environment.