Evaluating the Quality of Services Provided by the Saudi Institute of Internal Auditors from Internal Auditors Perspective Using the SERVPERF Scale

Abstract

This study aimed to measure the quality of services provided by the Saudi Institute of Internal Auditors using the actual performance model (SERVPERF), which compares the services that internal auditors wish to obtain with those that were actually obtained for the dimensions of this service. The study's data was collected using a questionnaire that includes five dimensions, i.e., tangibility, responsiveness, empathy, reliability, and assurance. The questionnaire helped obtain primary data from the study population, which consists of internal auditors in various sectors, whether governmental or private. A Paired Samples T Test was used to determine if there was a significant difference between the level of service desired by the recipient, and what is actually obtained. The results showed that the general evaluation of the services of the Saudi Institute for Internal Auditors was very good. The results also showed that there are significant differences in the level of service desired by the recipient and what was actually obtained in the dimensions of tangibility, responsiveness, empathy, and assurance. On the other hand, the study showed no significant differences in the level of reliability. The study also showed that the reliability dimension is the dimension that was in accordance with the aspirations of the internal auditors and received a very high evaluation, unlike the rest of the dimensions that were below aspirations, as they were close in their values and obtained an average evaluation.

Keywords: Evaluation of service quality, Service quality dimensions, SERVPERF scale, Saudi Institute of Internal Auditors, Internal auditors

DOI: 10.7176/RJFA/14-10-03

Publication date:May 31^st 2023