管理審計(jì)雜志提供了一個(gè)動(dòng)態(tài)的全球論壇，以審查目前的研究和實(shí)踐的審計(jì)和保證(內(nèi)部和外部;金融和非金融)。該雜志通過(guò)探索趨勢(shì)、范式和視角，包括當(dāng)代保障的倫理、社會(huì)、環(huán)境和經(jīng)濟(jì)方面、管理績(jī)效和治理問(wèn)題，來(lái)處理理論和實(shí)踐之間的關(guān)系。通過(guò)促進(jìn)學(xué)者和從業(yè)者之間的對(duì)話，該雜志尋求發(fā)現(xiàn)新的知識(shí)和實(shí)踐，為審計(jì)和保證研究開(kāi)拓了新的邊界。該刊物涵蓋審計(jì)及保證服務(wù)的所有方面，以及有關(guān)事宜，包括:專業(yè)判斷，信息分析和決策風(fēng)險(xiǎn)和安全問(wèn)題以及技術(shù)進(jìn)步治理、控制、風(fēng)險(xiǎn)和道德規(guī)范審計(jì)和保證制度的新出現(xiàn)和全球發(fā)展

The Managerial Auditing Journal provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues. The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.The journal covers all aspects of audit and assurance services and related issues including: Professional judgement, information analyses and decision making Risk and security issues and advances in technology Governance, controls, risks and ethics Emerging and global developments in the audit and assurance regimes