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subject matter ['sʌbʤɪkt'mætə]
gen.	cuspair
English thesaurus
subject matter ['sʌbʤɪkt'mætə]
IT	The specific information subject to an IS auditor’s report and related procedures, which can include things such as the design or operation of internal controls and compliance with privacy practices or standards or specified laws and regulations (area of activity)
lit.	The issue or topic that is the focus of a discussion or text.