論文提要
一、研究動機及目的
傳統之審計觀念，認為其實施之範圍應侷限於與會計或財務有關事項，且主要目標亦僅在求證企業所發佈之財務報表是否允當反映出財務實況。近年來由於經濟發展，企業組織日漸龐大與複雜。雖經會計師簽證之財務報表亦難以瞭解企業全盤經營狀況。審計職權應隨同時代演進而擴展之呼聲日增，將其查核領域延伸至所有企業管理活動的文章在近年之會計刊物上不斷出現。雖僅為概略性之敘述或理論上之片段探討，但已開啟該項研究之風氣。惜至今尚乏整體性之研究結果，而各人所談論者雖皆以管理審計名之，但內容則不儘相同。鑑於管理審計日趨重要，而有關此項審計之研究工作仍極欠缺，其可行性亦尚在爭論之中，遂有從事本研究之計畫。
本論文係由建設性之觀點而為討論，故其主要假設(Major Hypothesis)為管理審計實屬可行。並由各項論述中彙總本研究所應討論問題，而以之為本研究之諸項次要假設(Minor Hypotheses)及本論文研究重心所在。問題中較重要之績效評核標準，審計報告之編製及審計人員資格能力等，擬做進一步之探討，期由此而對是項新觀念之發展略盡棉力。
二、研究範圍及限制
一般所言之管理審計包容甚廣，本研究係以第三者之利益為主，而對企業管理績效實施獨立性之評核為討論中心，同時由於各業性質不儘相同，甚難以偏蓋全，然仍慎擇一較具代表性之典型行業一大規模製造業，為研究對象。期以比較齊備之各項管理功能移用至其他行業時僅需略加修正即足敷應用。管理審計應予研究之問題甚多，在本研究中僅擬對前述較重要之數項予以較具體之討論，此亦為研究範圍之另一限制。
由於管理審計尚在發展之初級階段，有關此項論述之資料多屬片段之概略性探討。再者，國內注意及此項發展之人士不多，故可供應用之資料更是缺乏。本論文所引用者多仰賴在美深造之舊日同窗代為蒐集。由於時間及金錢之限制，致本論文取材多有所囿，誠為憾事。
三、研究方法
本論文僅限於次級資料(Secondary Research or Library Research)之研究，由於環境之限制，無法實施實證之調查(Empirical Study)，故本論文係以敘述性 ( descriptive )及探索性( exploratory)之方式進行。
所應用之方法，在管理審計之正名及問題標定方面，係以歸納法(inductive approach)為經，而以演譯法(Deductive approach)為緯。至管理績效標準之建立，即以實用主義法( Pragmatic approach)為主，由實用之觀點，建立各項管理功能之衡量標準。審計報告擬撰及審計人員資格之研究係採演譯法，根據基本假定，逐步演化為原則，方法及步驟。
至於全面性之研究方法，是以倫理學派法(Ethical approach )為基石，從事公正，真實及合理之研究。
四、論文結構
本論文共分七章二十七節，內容大要如下：
第一章緒論，說明管理審計之必要性，於管理審計之意義外，並介紹各項基本概念，更由各項有關論述中探求獨立性管理審計應行研究問題所在，成為整個論文之研究架構。並對若干問題做初步之研討。
第二章非獨立性管理審計，說明目前企業內部稽核人員及會計師所提供管理服務之概況，並對管理顧問與美國管理學會工作做概略性之介紹，彼等之工作皆為協助管理當局增進經營績效之非獨立性管理審計工作，特將之合為一類，並以之為發展獨立性管理審計之基礎。
第三、四、五章討論管理績效詳核標準之建立與實施，將其企業管理活動之功能劃分為經濟功能，組織結構、贏利狀況，市場活動、財務政策、生產效率、研究發展、股東服務、董事分析與主管評核十個項目。各闢專節，分就整體標準、明細標準與實施程序予以討論，以建立具體可行之績效評核標準，做為審計人員績效衡量之工具及意見表達之依據。
第六章管理審計報告與審計人員資格之研究，首先介紹現行非獨立性管理審計報告之編製，其次研擬獨立性管理審計報告之撰寫，最後討論管理審計人員所應具備之各項資格與能力。
第七章結論與建議，將本論文中各項研究結果做一彙總報導，並對未來進行更深入研究時提出若干建議。

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