3Herman. An Investigation of the Concept of Management Auditing[M ]. Illinois: University Of Illinois At Urbana-Champaign,Phd., 1967.
4Wingate. A Management Audit Procedure for Local School Boards[M]. Alabama: The University of Alabama, Phd, 1973.
5Glen. A Management Audit of the Dropout Monitoring. Tracking and followup procedures of a public high school[ M]. Saint Louis:Saint Louis University, Edd. , 1987.
6Basset. A Critical Study of Operations Auditing[ M]. Los Angeles:The American University, Phd. , 1972.
7Victor. An Experiment to Test the Efficacy of Operational Auditing as an Alternative to Financial Auditing [ M ]. Los Angeles:University of California, Phd. , 1973.
8Jack. Operational Auditing and Organizational Performance: Some Perceptions of Executives and Internal Auditors [ M ]. Arkansas:University of Arkansas, Phd. , 1986.
9Ali. Operational Auditing Practices in Western Developed Countries: Implications for Government Audit in the State of Kuwait[M]. Kuwait: University of Strathclyde, Phd., 1986.
10Howard. An Extension of Managerial Accounting and Operational Auditing in the Public Sector: A Case Study of School Food Service Programs in Selected Local School Districts in the Commonwealth of Kentucky (accounting) [ M ]. Kentucky : University of Kentucky, Phd. ,1991.
