This study aims to shed light on IT governance through the COBIT framework, as it is one of the most globally adopted frameworks for measuring the maturity and efficiency of technical governance within institutions. The study seeks to identify the dimensions and advantages of this framework, explore the obstacles that may limit its effectiveness, and analyze the foundations upon which it organizes technical operations and resources within the business environment. The significance of the study lies in its attempt to align IT strategy with the institution’s overall objectives, thereby achieving maximum compatibility, minimizing potential risks, and enhancing optimal resource utilization. The study adopts the descriptive-analytical method by analyzing previous literature and relevant academic sources, as well as examining researchers’ perspectives on the effectiveness of the COBIT framework in achieving efficient IT governance in line with rapid digital transformations.