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?
A . Although useful, such an analysis does not address any risk factors.
B . The survey would not consider customers who did not make purchases in the last three months.
C . Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
D . Analysis of three months’ activity would not evaluate customer satisfaction.
Answer: B
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