Of the three major frameworks getting a lot of mindshare nowadays - ITIL and CMM being the other two - COBIT is the only one to recognize data management as key to running IT. (I've been quite disappointed in CMM and ITIL for this reason; neither one seems to have any awareness of the particular disciplines and issues around data architecture and management.)
If your company is trying to address SOX and looking for a framework, I highly recommend COBIT. Not that it's mutually exclusive with ITIL or CMM; they all cover somewhat different areas - but again, only COBIT really pays attention to data. They even mention data models, repositories, and data dictionaries!
-Charlie
