Systems with the Use of Information Technology and its Effects on the Financial Statements Reliability: An Applied Study on Commercial Banks Ali Abdul Ghani Al-Laith Technical College of Management‚ Baghdad‚ Iraq [Abstract] The study aimed at identifying the importance of the internal control and its adaptation with the development of the use of information technology and its effect on the reliability of financial statements of commercial banks. The population of the study consisted of all
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two aspects of validity‚ internal validity and external validity. Internal validity refers to an approximate truth about inferences regarding causal relationships. Internal validity is only necessary in circumstances where there is a need to establish a cause and effect relationship. External validity is closely related to generalizing‚ and the ability to generalize a particular study to other people and other situations. This short paper will discuss both internal and external validity‚ and the threats
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there are different ways to estimate reliability‚ it is necessary to provide a definition for the word reliability.” Reliability refers to the consistency of a measure. A test is considered reliable if we get the same result repeatedly. For example‚ if a test is designed to measure a trait (such as introversion)‚ then each time the test is administered to a subject‚ the results should be approximately the same. Unfortunately‚ it is impossible to calculate reliability exactly‚ but it can be estimated
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Reliability Analysis Reliability analysis is an important component of engineering work that draws on the areas of probability and statistics. As the name suggests‚ reliability analysis is concerned with the investigation of the failure rates of components and systems‚ which are typically represented as probabilities. Life testing is a general term used to describe the experimentation and statistical analysis performed to investigate failure rates. Probability distributions that are used to model
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Methodologies and Research Design 18: Research Design IV: External Validity and Sampling Objectives • to unpack different types of external validity • to describe crucial issues in sampling - precision vs. representativeness vs. cost - probability vs. non-probability / ’judgement ’ • to describe stages in the process of sampling‚ and the possible intrusion of ‘bias’ • to describe methods of probability sampling and methods of non-probability sampling • to be able
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purpose of the study. To ensure that this was achieved‚ the survey needed to demonstrate validity and reliability. Validity‚ as described by Heale and Twycross (2015‚ 66)‚ examines whether the specific concept has been accurately measured. In contrast‚ according to Floss (2013‚1)‚ reliability refers to the consistency of the instrument to measure the concept. The instrument needed to feature external validity in order for the data collected to be generalised (Heale and Twycross 2015‚ 66). To ensure
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Like internal validity‚ there can also be threats to external validity‚ & this can be an explanation of how researchers may be wrong in making a generalisation. For instance‚ researchers may conclude that the results of their study (which was done in a specific place‚ with certain types of people‚ & at a specific time) could be generalised to another context. For instance it could have been at another place‚ with different people‚ at a later time‚ even if these factors are only slightly different
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Critically examine the role of “Relevance and Reliability” in the conceptual framework. Globally‚ businesses and private individuals seek to have and operate a consistent way of report and recording accounting and financial information. Such activities will enable an entity to make decisions or improvements to their business. These decisions will unknowingly affect the stance in which an economy is in. If the accounting methods are consistent‚ the operation of the business will be much more efficient
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Reliability Improvement Reliability of a scale is improved by pruning of weak items. Deleting a weak item from a measurement scale may sometimes lead to jeopardizing scale’s theoretical construct. When this happens‚ the item needs to be redesigned and revaluated. Wording of items in a measurement scale plays an important role in determining its discriminating power. Weak items in the scale are identified by computing Corrected Item-Total Correlation (CITC) (Ferketich‚ 1991) and Item-Deleted Cronbach’s
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SUPPLIER RELIABILITY The components of supplier reliability cover both response time and quality. The more often a supplier is unreliable‚ the greater is the tendency for its customers to hold more safety inventory to compensate for supplier incompetence. By changing suppliers or improving existing supplier reliability‚ a business can reduce its safety inventory levels in the knowledge that the supplier can support the business efficiently. The main variables are as follows: • Response time
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