nature for improving service quality. 13 The SERVQUAL scale
is a reliable and valid tool for measuring service quality of
audit firms. Research findings indicate that the SERVQUAL
scale consisting of five dimensions is reasonably satisfactory to
measure perceived service quality of audit firms.
According to Z. Turk and Mutlu Yuksel Avcilar, assurance
is the most important dimension of the service quality of audit
firms, followed by reliability, responsiveness, empathy and
tangibles. 14 These findings indicate that customers are more
concerned with the assurance, reliability and responsiveness
dimensions in assessing the service quality of audit firms.
One could surmise that audit firms seeking long-term
sustainability should strategically focus on employees’
knowledge, courtesy, ability to perform promised services
dependably and accurately, and ability to help customers while
providing services willfully in order to improve service quality.
ENDNOTES
1 Bamert, Thomas; Hans Peter Wehrli; “Service Quality as
an Important Dimension of Brand Equity in Swiss Services
Industries,” Managing Service Quality, vol. 15, issue 2, 2005
2 Parasuraman, A.; V.A. Zeithaml; L.L. Berry; “SERVQUAL:
A Multiple-item Scale for Measuring Consumer Perceptions
of Service Quality,” Journal of Retailing, vol. 64, issue 1,
1988
3 Llosa, Sylvie; Jean-Louis Chandon; Chiara Orsingher; “An
Empirical Study of SERVQUAL’s Dimensionality,” The
Service Industry Journal, vol. 18, issue 2, 1998
4 Donnelly, M.; M. Wisniewski; J.F. Dalrymple; A.C. Curry;
“Measuring Service Quality in Local Government: The
SERVQUAL Approach,” International Journal of Public
Sector Management, vol. 8, issue 7, 1995
5 Op cit, Parasuraman, 1988
6 Price, Bill; David Jaffe; The Best Service Is No Service: How
to Liberate Your Customers From Customer Service, Keep
Them Happy and Control Costs, USA, Jossey-Bass, 2008
7 Ibid.
8 Rust, Roland; Anthony Zahorik; “Customer Satisfaction,
Customer Retention, and Market Share,” Journal of
Retailing, vol. 69, number 2, Summer 1993
9 Bell, Thomas; “The Social Psychology of IT Security
Auditing From the Auditee’s Vantage Point: Avoiding
Cognitive Dissonance,” ISACA Journal, vol. 3, 2010
10 Lovelock, C.H.; Service Marketing, 2nd Edition, Prentice
Hall International, USA, 1991
11 Op cit, Bamert, 2005
12 Cui, Charles Chi; Barbara R. Lewis; Won Park; “Service
Quality Measurement in the Banking Sector in South
Korea,” International Journal of Bank Marketing, vol. 21,
issue 4, 2003
13 Zhou, Lianxi; “A Dimension-specific Analysis of
Performance-only Measurement of Service Quality and
Satisfaction in China’s Retail Banking,” Journal of Services
Marketing, vol. 18, issue 7, 2004
14 Turk, Z.; Mutlu Yuksel Avcilar; “The Effects of Perceived
Service Quality of Audit Firms on Satisfaction and
Behavioural Intentions: A Research on the Istanbul Stock
Exchange Listed Companies,” Research Journal of Business
Management, vol. 3, issue 1, 2009
To apply, please visit: www.marshfieldclinic.jobs
Reference Job Number MC110151
Marshfield Clinic, 1000 North Oak Ave., Marshfield, WI 54449, Fax: 715-387-5400
Marshfield Clinic is an Affirmative Action/Equal Opportunity Employer that values diversity.
Minorities, females, individuals with disabilities and veterans are encouraged to apply.
Chief Auditor, Information Technologies
Marshfield Clinic is one of the largest patient care, research and educational
systems in the United States with over 7,000 employees in nearly 400 occupations.
We seek an experienced IT Auditor to develop and implement a multi-year, risk-based, IT audit plan as a part of the overall Internal Audit plan. In addition, the IT
auditor will work with external regulatory bodies & assist in SAS70, Model Audit Rule,
and external financial audits.
Requires a Bachelor's degree in Business, Computer Science, Management Information
Systems or a related technical field and 6 years of recent IT audit experience coupled
with a relevant broad-based business operations background. Experience in a
moderate or large company with a complex information systems environment
required. Knowledge of control frameworks such as COSO, COBIT, and/or ITIL. CISA,
CPA, CIA strongly preferred.
