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Cognos is IBM's business intelligence (BI) and performance management software suite. The software is designed to enable business users without technical knowledge to extract corporate data, analyze it and assemble reports. Download 9 FREE Strategic Planning Templates that your Peers Already Use.
Cognos is a BI tool that was acquired by IBM. Business Intelligence usually refers to the 'data' team - most likely the data warehouse guys who would mine the data to prepare reports that will give insights to the senior leadership about various things - specially trends and patterns.