即便审计师仅仅为客户提供税收建议或内部控制的评议(这些是美国法律允许的)的话，也足以让一些观察家对两者的亲密关系感到不安。
For an auditor to provide its client even with tax advice or reviews of internal controls (which are both permitted under American law) involves a closeness that makes some observers nervous.
内部审计具有监督、控制和评价三种职能。
The internal audit has three functions of supervision, control and evaluation.
所以，本文的研究焦点是内部审计如何发挥在内部控制中的作用。
Therefore, this dissertation will focus on internal audit how to work in internal control.
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