CISA Definition

CISA is Certified Information Systems Auditor.

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BUSINESS UNIT is equivalent to a wholly owned subsidiary except that it is not treated as a separate legal entity. It is an organization within a firm that could operate separately because it has all support functions contained within the business unit. The internal financial reporting from a business unit to the corporate office is basically identical to a separate legal entity.

BILLINGS, generally, is the request for payment of a debt. In accounting, it is sales for which invoicing has been issued.

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