These may enable management to obtain a more representative view of customer reaction; those who complain may not be typical, and the regulatory body may take into account overall customer reaction. A variety of methods will be necessary as individual means may be unrepresentative (because for example only a small minority return customer service questionnaires).

　　Customer charter

　　The results of complaints and surveys must influence the controls that prevent problems. An enhanced regulatory regime means that this type of control is likely to be more important. A customer charter should be introduced. Other prevention controls may have to be better directed than they have previously; training may have to be focused more on staff in direct contact with the customer, and address specifically the issues that can cause problems with customers. 

　　Change in audit committee role

　　Audit committees may have to spend more time on reviewing compliance with regulations set down by the regulatory bodies, and also on compliance with the organisation’s own customer charter. In their role as supervisors of internal audit, the committee should check that internal audit adequately consider the procedures designed to prevent problems and to obtain evidence of customer views.

　　Because audit committees are reviewing these matters, they may be able to anticipate future developments such as increased regulation or changes in customer demands. This intelligence will affect the discussions on strategy of the main board.

　　Membership of audit committees

　　If audit committees responsibilities are to increase in this way, there will be certain implications for the way they operate. Their membership is likely to be expanded, with the addition of members with the necessary knowledge of customer requirements and industry regulations. Audit committees may no longer be able to consider all matters as one body, and may split into sub-committees with one concentrating on financial controls and another on responses to industry pressure.