The problem that has always existed in financial reporting is the usefulness and reliability of the information provided by the company. The Financial Accounting Standards Council defines usefulness as useful information for decision-makers (FASB, 2011). The reliability can be inferred that the information is verified, objective and reliable. Accordingly, FAS No. 157 standardizes the assessment and disclosure of the fair value of assets and liabilities to achieve usefulness and reliability.
Reliability: The reliability of information in the Internet is to ensure that the information used by the organization is correct, and that there is no unauthorized access. The network that provides this information should be secure. Reliability includes the effectiveness and efficiency of information. Reliable and protected internetworking helps establish superior information security management. The IS auditor plays an important role in establishing a network infrastructure within the organization. The IS auditor is in charge of audit plan, audit plan, audit report, and risk management. The infrastructure depends on the type of network method being used. For example, the infrastructure of LAN (Local Area Network) is different, MAN (Metropolitan Area Network) and WAN (Wide Area Network) are different. It depends on the information system auditor used for the network of a specific organization.
In order to provide adequate, consistent and relevant evidence of the survey, the information it provides must be reliable and effective. The concept of reliability has a special meaning in investigation, which is narrower than the general usage of this term in auditing. For reliability, measurements must be investigated between individuals, between individual surveys, at different times, and at different times. Consistency of information is important to make general statements. Effectiveness means the extent to which the survey information is relevant and relevant to the conclusions obtained and is sufficiently accurate and complete to support its conclusion. Effectiveness is often thought of as an answer to the question "Are you measuring what you really want to measure?" For example, you can ask an employee whether the promotion process is "fair". Their responses may not reflect their perception of the process itself, but rather the result, that is, whether they are promoted or not.
Provide accurate, reliable and reliable information websites designed to provide internet information to ensure accuracy, reliability and reliability. The health information provided to patients should be up-to-date, and a list of sources to support the credibility of the information must be provided. Every big change is always faced with resistance, and then people can warm up with this idea, and then you can follow the acceptance phase. As introduction of healthcare is required more than a century ago, the introduction of the Internet as a form of healthcare service takes time to be considered a tool to add value to medical practices.