Which of the Following Statements About COBIT Is Not True

Which of the following statements about COBIT is not true?

A) COBIT helps management understand and manage the risks associated with information technology (IT) processes.
B) Management needs to determine the cost-benefit ratio of adopting COBIT control objectives.
C) COBIT control objectives are specific to various IT platforms and help determine minimum controls.
D) COBIT provides management with the capability to conduct self-assessments against industry best practices.