The UK government recognises this hurdle and for
all practical communication purposes the Home Office has made English language training, English for Speakers of Other Languages (ESOL) course, almost an integral part of the «welcome kit» for the asylum seekers arriving in the UK.
In the United States there is a
practical refinement: where for a particular exercise members of the internal audit team are designated as working under the direction and control of the legal department, as its agent, for the
purpose of providing expert assistance to the legal department in rendering legal advice to management then privilege will attach to their
communication.25 In the United Kingdom this may be theoretically possible in circumstances where the audit team forms part of a working group under the control of a legal counsel or team, yet the very distinct role differentiation between audit and legal functions in UK corporate governance makes this a hard argument to sustain.