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The questionnig information source may be :
* The customer satisafaction surveys
* The effective corrective actions taken in processing customer complaints
* The effective preventive actions taken in processing customer objections
* Improvement actions taken to boost customer satisfaction
Good surveying to analyze and better serve.
It is one of the reasons why many companies especially FMCG which distributes to10,000+ outlets have "Marketing Intelligence" Department. They regularly carry out information's on service, regular distribution, availability of all products at all times, discrepancy feedback, quality adurance etc :-)
- Customer feedback, objections and complaints
- Surveys
- Call records of all incoming calls in the call centers
- Reports of Mystery Shoppers
- Internal evaluation
SERVICE PERFORMANCE AUDIT
SOURCES AND MEANS OF COLLECTING INFORMATION
Overall program goals and design Range of feedback sources used (eg, surveys, interviews, focus groups) Degree of balance in the portfolio of feedback collection methods - breadth versus depth Active versus passive feedback collection Type of data collected Appropriateness of the feedback method (s) to its stated purpose Complaint and issue handling processes Root cause resolution processes for identified problems Communication of findings and their application to improvement programs Impact of the feedback collection upon those from whom the data are collected (after all, the feedback collection process affects the views of those stakeholders!) Ability of the program to meet the stated goals
1. This standard explains what constitutes audit evidence and establishes requirements regarding designing and performing audit procedures to obtain sufficient appropriate audit evidence.
2. Audit evidence is all the information, whether obtained from audit procedures or other sources, that is used by the auditor in arriving at the conclusions on which the auditor's opinion is based. Audit evidence consists of both information that supports and corroborates management's assertions regarding the financial statements or internal control over financial reporting and information that contradicts such assertions.
and arguments must be collected.
Good explanation by experts.
I agree with Mr. Emad Mohammed's answer