ITIL provides you with a simple-to-understand IT standards and specific operational situations for your IT environment. ITIL best practices are prescriptive and descriptive. Are you using it for guidance? Many SAS70 audits will want you what guidance you are using as your IT roadmap – COBIT, ITIL, ISO standards.
COBIT will provide you with overall corporate governance. ISO and ITIL are much more operational and provide in-depth procedures. All of them require resources and funds to implement. Many organizations use a combination – they take a more holistic approach. What do you consider as the most effective for your organization? Sas70Expert@gmail.com