管理審計雜志提供了一個動態的全球論壇，以審查目前的研究和實踐的審計和保證(內部和外部;金融和非金融)。該雜志通過探索趨勢、范式和視角，包括當代保障的倫理、社會、環境和經濟方面、管理績效和治理問題，來處理理論和實踐之間的關系。通過促進學者和從業者之間的對話，該雜志尋求發現新的知識和實踐，為審計和保證研究開拓了新的邊界。該刊物涵蓋審計及保證服務的所有方面，以及有關事宜，包括:專業判斷，信息分析和決策風險和安全問題以及技術進步治理、控制、風險和道德規范審計和保證制度的新出現和全球發展

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