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.

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Answer: C