1. Select the SAS 70 audit firm whose service quality is to be
assessed. Using the questionnaire (figures 2 and 3), obtain
the score for each of the 22 expectation statements and
then the score for each of the 22 perception statements.
Figure 2—Customer Expectations (SERVQUAL Survey)
This section of the survey deals with your opinions of SAS 70 audit firms. Please show the extent to
which you think SAS 70 audit firms should possess the following features. Provide a number between
1 and 7 that best shows your expectations about institutions offering SAS 70 auditing services. Rank
each statement as follows.
Strongly Strongly
Disagree Agree
1234 567
Statement
1. Excellent SAS 70 audit firms will have modern-looking equipment.
2. The physical facilities at excellent SAS 70 audit firms are visually appealing.
3. Employees at excellent SAS 70 audit firms are neat in their appearance.
4. Materials associated with the service (pamphlets or statements) will be visually
appealing at an excellent SAS 70 audit firm.
When excellent SAS 70 audit firms promise to do something by a certain time, they do.
When a customer has a problem, excellent SAS 70 audit firms will show a sincere
interest in solving it.
7. Excellent SAS 70 audit firms will perform the service right the first time.
8. Excellent SAS 70 audit firms will provide the service at the time they promise to do so.
9. Excellent SAS 70 audit firms will insist on error-free records.
10. Employees of excellent SAS 70 audit firms will tell customers exactly when services will
be performed.
Employees of excellent SAS 70 audit firms will give prompt service to customers.
Employees of excellent SAS 70 audit firms are always willing to help customers.
Employees of excellent SAS 70 audit firms will never be too busy to respond to
customer requests.
14. The behavior of employees in excellent SAS 70 audit firms will instill confidence
in customers.
15. Customers of excellent SAS 70 audit firms will feel safe in transactions.
16. Employees of excellent SAS 70 audit firms are consistently courteous with customers.
17. Employees of excellent SAS 70 audit firms will have the knowledge to answer
customer questions.
Excellent SAS 70 audit firms will give customers individual attention.
Excellent SAS 70 audit firms will have operating hours convenient to all their customers.
Excellent SAS 70 audit firms will have employees who give customers personal service.
Excellent SAS 70 audit firms will have their customers’ best interests at heart.
The employees of excellent SAS 70 audit firms will understand the specific needs of
their customers.
Score
The Methodology
In this sample SERVQUAL survey, a
SAS 70 audit firm is surveyed; however,
any service organization can be
surveyed using the provided template.
All that needs to be done is to substitute
the phrase “SAS 70 audit firm” with
the particular organization or industry
being surveyed. The steps for carrying
out a SERVQUAL survey are:
18.
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