Which of the Following Would Not Be Considered an Internal

question 127

Multiple Choice

Which of the following would not be considered an internal user of accounting data?

• A) The president of a company.
• B) The controller of a company.
• C) A creditor of a company.
• D) A salesperson of a company.

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Definitions:

Discriminant Validity

The extent to which a construct is truly distinct from other constructs by correlating weakly with variables from which it is supposed to differ.

Predictive Validity

The extent to which a score on a scale or test predicts future performance on a related outcome.

Cohen's Kappa

A statistical measure used to evaluate interrater reliability for qualitative (categorical) items, indicating how much agreement is beyond what is expected by chance.

Interrater Reliability

The degree of agreement or consistency among different raters or observers assessing the same phenomenon.