EVALUATION CRITERIA

for including sites in the AuditNet Resource List

Each web site listed in Kaplan's AuditNet Resource List (KARL) is assessed prior to inclusion.

The following criteria are used as guidelines when assessing each site and the decision to include a site reflects the extent to which it meets these criteria. While we have attempted to be objective in our evaluation, we recognize that in the end the decision to include or exclude a site is the decision of the individual making the judgement.

AuditNet requires establishment of a reciprocal link to the AuditNet site. If you are not willing to establish a reciprocal link to the AuditNet site, there are various sponsorship opportunities available for you to list your site on AuditNet.

If you would like to submit a site to include in the AuditNet Resource List please send it to jmkaplan@ix.netcom.com

If you have any comments, please e-mail us.

EVALUATION SELECTION CRITERIA

Information content: currency

The site is updated regularly.
The site maintains current information and details
The links to other sites are current

Information content: relevance

The site covers issues focusing on the theory and/or practice of auditing, accounting or financial management.
Information content: usefulness

The site contains information that auditors would find useful in their organization.

Information content: objectivity

The site creators are not unduly biased, or, any bias is made clear
The site contains information over and above product or service advertisements (billboard site)

Information content: accuracy

Accurate information given, including facts, figures, names, addresses, etc., is (as far as can be determined from a basic review)

Information content: authority

It is clear who has authority for and who originated the web site
The site originator lends authority to the information presented

Information content: extent/depth

Topics are treated in reasonable depth, not superficially
If the site is in a state of construction, it contains enough information to satisfy the above criteria (if it does not, it will be omitted from the list and reviewed at intervals until the site is complete)

Ease of access

Access to the site is open and unrestricted, or, if the site (or part of it) is password controlled or open only to fee-paying subscribers, it is a site which contains important, relevant and useful information

Ease of use

The site is easily navigated and well-planned.
Graphics or multimedia are of good quality and kept to a minimum.
If relevant, there is an on-line facility for obtaining services, ordering or joining It is possible to directly e-mail the organization/web site authors

Site stability

The site URL is stable, or good pointers are given if it is moved