Abstract-The information technology (IT) governanceinitiatives are complex, time consuming and resource intensive. COBIT, (Control Objectives for Information Related Technology), provides an IT governance framework and supporting toolset to help an organization ensure alignment between use of information technology and its business goals. This paper presents an investigation of COBIT processes' and inputs/outputs relationships with graph analysis. Examining the relationships provides a deep understanding of COBIT structure and may guide for IT governance implementation and audit plans and initiatives. Graph metrics are used to identify the most influential/sensitive processes and relative importance for a given context. Hence, the analysis presented provide guidance to decision makers while developing improvement programs, audits and possibly maturity assessments based on COBIT framework.