隨著網路威脅與其他資訊安全攻擊方式日漸複雜，企業也因此建置了許多資訊安全預防與反制的措施來減少攻擊之傷害，包含防毒軟體、防火牆、網路侵入偵測、以及資料加密保護等。然而威脅與攻擊的防範，除了運用資訊的技術之外；內部人員的資訊安全意識更是資訊安全政策是否落實的一大關鍵因素，搭配企業的資訊安全防護措施，才能真正有效的防止資訊安全威脅的發生。但是要如何衡量企業內的使用者有沒有良好的資訊安全防護之觀念，以及實際的防治措施有多完善？相信這也是許多科技產業之企業團體極力尋求之答案。
資訊部門在一般科技產業的公司一直都是扮演者服務提供者之角色，故本研究以衡量服務品質的觀點，以Parasuraman, Zeithaml and Berry於1985年所提出之PZB服務品質衡量模式，結合資訊安全之六個構面，來衡量個案公司資訊安全之完善性，並提出建言。
為了達成此研究目的，本研究於個案公司的資訊、財會、研發、業務、與人資部門共發放150份問卷，有效問卷共107份。透過PZB模型之各缺口分析之結果發現：個案公司在資訊安全之宣導上未正確落實至各個部門，只有資訊部門自己有正確的認知公司的資訊安全政策，在執行層面，資訊部門自身認為資訊安全措施仍有待加強，而其他部門都對資訊安全措施除了「程序」構面外，其他皆感到滿意，另外本研究透過迴歸分析之結果發現：使用者實際感知與期望值的缺口，在「軟硬體」與「程序」因素上都對於整體資訊安全滿意度有顯著與正向之影響，但在其他四個構面則無顯著影響。

Today, many technological firms are faced with a variety of information security threats such as warms, theft of information, virus and trojans attacks and have implemented several information system security countermeasures (ISSCs) to mitigate possible damage due to security attacks.
A key challenge for technological firms is to measure how well the countermeasures were implemented and the employees were educated. This research combines the service quality measurement model of PZB (Parasuraman, Zeithaml and Berry, 1985) and the six aspects of information security countermeasures to measure the adequacy of IS implementation. The research in the case company provides interesting insights into the perceived gaps between MIS personnel and users in determining the adequacy of IS countermeasures.
In order to do the research, we send questionnaires to the emplyess from the dpartments of MIS, Finance, R&D, Sales, and HR in the case company. A total of 150 questionnaires were sent and 107 returned.
After analyzing the result of the questionnaires, we found the the IS awareness of MIS personnel is consisted with the coporate security policy of the case company, but the users' is not. On the execution phase, the MIS personnels are not satisfied with all the countermeasures, but the users are satisfied with all aspects except 「procedure」. And we found the gap of users' expectation and perception on the aspects of 「software and hardware」 and 「procedure」 has significant effects to the total satisfaction of information security.

一、中文文獻
1. 吳萬益(2000)，企業研究方法，台北：華泰文化事業
2. 莊雅茹，郭俊宏，台灣企業資訊倫理政策現況調查，輔仁管理評論，第十五卷第一期,155-176，民國97年1月
3. 楊錦洲，服務業品質管理，頁24-30，品質學會，2002年

二、英文文獻
1. Kankanhalli, A., Teo, H.H., Tan, B.C.Y., Wei, K.K.(2003). An integrative study of information systems security effectiveness, International Journal of Information Management 23, 139–154.
2. Anderson R.E., Johnson D.G., Gotterbarn D. & Perrole Judith.(1993).Using the New ACM code of ethics in Decision Making, Communications of ACM, 36(2), 98-107
3. CNSS, National Information Assurance (IA) Glossary (CNSS Instruction No. 4009), Committee on National Security Systems, revised in June 2006, http://www.cnss.gov/instructions.html (cited July 5, 2006).
4. Icove, D., Seger, K., Vonstorch, W. (1999). Computer Crime—A Crimefighter's Handbook, O'Reilly & Associates, Inc.
5. Dickens, P. (1996). Human services as service industries. The Service Industries Journal, 16 (1): 82–91.
6. Gordon, L.A., Loeb, M.P., Lucyshyn, W., Richardson, R. (2006). Eleventh annual CSI/FBI computer crime and security survey. Computer Security Institute, San Francisco.
7. Huff, C., Martin, C.D. (1995). Computing Consequences: A Framework for Teaching Ethical Computing, Communications of the ACM, 38(12), 75-84.
8. Mohr, J.J. (1996).The management and control of information in hightechnology firms, The Journal of High Technology Management Research 7 (2), 245–268.
9. Jeffrey, W.M. (1986). Letting the Consumer be the Judge of Quality, Quality Progress, 46-49.
10. Kotler (1997).Marketing Management, Analysis, Implementation and Using the Servoual Model, The Service Industries Journal 11(3), 324-343.
11. Kumar, Ram, L., Park, Sungjune, Subramaniam, Chandrasekar. (2008). Understanding the Value of Countermeasure Portfolios in Information Systems Security. Journal of Management Information Systems 25(2), 241-279.
12. Laudon, K.C., Laudon, J.P. (1998). Management Information Systems: New Approach to Organization and Technology, Englewood Cliffs, NJ: Prentice Hall.
13. Mason, R. O. (1986). Four ethical issues of the information age. MIS Quarterly, 10(1), 5-12.
14. Whitman, M. E., Mattord, H.J. (2009). Principles of Information Security Cengage Learning EMEA, 8-9.
15. Nunnally, J. C. (1978). Psychometric Theory (2nd ed.), New York: McGraw-Hill.
16. Yeh, Q.J., Chang, A.JT. (2007). Threats and countermeasures for information system security: A cross-industry study, Information & Management, (44), 480–491.
17. Solms, R.V., Haar, H.V.D., Solms, S.H.V, Caelli, W.J.(1994). A framework for information security evaluation, Information and Management 26 (3), 143–153.
18. Rodie, A., & C. Martin (2001). Competing in the service sector. International Journal of Entrepreneurial Behavior & Research, 7(1), 5-21.
19. Yeh, Q.J., Chang, A.JT. (2007). Threats and countermeasures for information system security: A cross-industry study, Information & Management, (44), 480–491.
20. Solms, R.V., Haar, H.V.D., Solms, S.H.V, Caelli, W.J.(1994). A framework for information security evaluation, Information and Management 26 (3), 143–153.
21. Rodie, A., & C. Martin (2001). Competing in the service sector. International Journal of Entrepreneurial Behavior & Research, 7(1), 5-21.

三、網站資料
1. 范姜秀桂（2005）。服務品質之文獻探討，2008年7月15日，網址：http://www.swjh.tcc.edu.tw/sq/08/08-02.htm