因此，内部审计作为“管理参谋”的“名角”已经登上了我国企业内部审计的舞台。
"Therefore, the internal audit as a" management staff "and" Ming Jiao, "Chinese enterprises have already appeared on the stage of internal audit."
本文认为，教学督导团(组)是高校教学管理系统中的参谋机构，教学督导人员是高校教学管理系统中的参谋人员。
The author points out that the group of teaching supervision is the staff institute in the system of teaching management in the universities and the teaching supervisors are the staff in it.
参谋职权：对拥有直线职权的管理者，提供支持、协助和建议的权力。
Staff authority: authority given to individuals who support, assist, and advise others who have line authority.
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