面對半導體產業迅速的變化，供應鏈管理是一個重要的課題，而供應商稽核是管理供應商的重要手段之一，越來越多公司透過供應商稽核來提升供應商的整體管理品質。
本研究參考SERVQUAL與SERVPERF發展適合客戶稽核業務的服務品質評量表，以掌握客戶對客戶稽核服務的期望與滿意度以及對客戶稽核服務的整體評價，並且利用重要-表現分析法(IPA)鑑別客戶稽核服務品質的重點改善要項，作為後續改善的建議參考。
研究結果顯示SERVQUAL與SERVPERF量表，不僅適用於對一般消費者進行的服務品質評量，也適用於B2B的服務品質評量，是一套值得業界研究與應用的工具。

Faced with the rapid changes in the semiconductor industry, supply chain management is an important topic, and supplier audit is an important management tool, too. More and more companies drive supplier quality to take continuous improvement by supplier audit.
This study refers SERVQUAL and SERVPERF to develop suitable service quality survey on customer audit handling service quality. The survey helps to catch customer expectations and satisfaction on customer audit handling services, and assess the overall evaluation of customer audit services. In addition, the study also uses important - performance analysis (IPA) to identify the most weakness to be improved on customer audit service and provide recommendations for improvement.
The results showed that SERVQUAL and SERVPERF surveys are not only suitable for the assessment on the general consumers, but also for B2B staffs. They are well worth tools for industry.

第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 3
1.3 研究範圍與對象 3
1.4 研究架構 3
第二章 文獻探討 5
2.1 客戶稽核 5
2.1.1 何謂稽核 5
2.1.2 客戶稽核的重要 9
2.2 服務品質的定義與評量 9
2.2.1 服務品質的定義 9
2.2.2 服務品質缺口模式 11
2.2.3 服務品質評量模式(SERVQUAL) 14
2.2.4 服務品質評量模式(SERVPERF) 19
2.3 重要-表現程度分析法 23
2.3.1 重要-表現分析法定義 23
2.3.2 重要-表現程度分析法相關應用 25
第三章 研究方法 26
3.1 研究架構 26
3.2 客戶稽核的種類與流程 27
3.2.1 稽核的稽核的類型 27
3.2.2 客戶稽核服務流程 29
3.3 研究變數定義 30
3.4 問卷設計與發展 31
3.5 資料搜集與分析方法 34
第四章 個案分析與探討 36
4.1 樣本之敘述性統計分析 36
4.2 信度與效度分析 37
4.3 個案公司客戶稽核服務品質分析 43
4.3.1 客戶稽核服務品質評價水準分析 43
4.3.2 稽核服務品質的期望與實際感受差異性檢定 45
4.3.3 客戶稽核服務品質重要-表現程度分析 48
第五章 結論 51

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1. 林曉芳，2013，統計學SPSS之應用，鼎茂圖書。
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5. 盧右梅、吳信宏，2010，應用IPA模式檢視台灣高鐵乘客之服務品質需求，品質學報，17卷1期，頁21-43。
6. 謝宇生與黃國光編譯，2014，研究方法入門與實務，雙葉書廊。
7. 蘇朝墩，2009，六標準差，前程文化。

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http://ic.tpex.org.tw/introduce.php?ic=D000
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