Audit Information systems & IT Security
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Audit Information systems & and IT Security

Information System audit and IT Security

Definitions and Terminology

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Cost Unit



(Financial Management) The lowest level of category to which costs are assigned, Cost Units are usually things that can be easily counted (e.g. staff numbers, software licences) or things easily measured (e.g. CPU usage, Electricity consumed). Cost Units are included within cost elements. For example a cost element of 'expenses' could include Cost Units of Hotels, Transport, Meals, etc. See also Cost Type.

source: ITIL v3, Service Strategy, 2007



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Auditing Security and IT Systems
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