I have the following statement: "If $U^TU$ is the identity matrix, then the columns of $U$ form an orthonormal set".
I want to figure out if it is true or not. By the way I know that it works with the square matrix, but is it right for any matrix $U$??
It is true in general:
By the very definition of matrix multiplication, the $(i,j)$-entry of $U^TU$ is the scalar product of the $i$th row of $U^T$ with the $j$th column $u_j$ of $U$, so that $$(U^TU)_{i,j}=\langle u_i, u_j\rangle$$ and thus it is the identity matrix iff $u_i$ is an orthonormal system (but not necessarily a basis).