An auditor plans to analyze customer satisfaction, including: (1) customer complaints recorded by the customer service department during the last three months;
(2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?
The approach described in the survey misses feedback from potential customers who did not make any purchases in the last three months. These non-purchasing customers could provide valuable insight into customer satisfaction or dissatisfaction and help understand why they chose not to buy.
customer complaints recorded by the customer service department during the last three months could include customers who did not make purchases in the last three months
I agree - this question also appears in one of the Topics in Part 1, and I made the same comment. Also, merchandise returned in the last three months could have been purchased four or more months ago, and those who responded to the survey could have made purchases earlier than three months ago.
By considring the content in the sampling study unit, the auditor in this case did not give the opportunity for items from other months being selected.