Accepting the assertion that the management and administration, internal control mechanisms and is a means of guiding or restraining order to prevent self as a pilot controls the aircraft to the same extent we would agree that internal auditing is to indicate through an objective evaluation, if the mechanisms and means used by the pilot guide is designed to avoid significant risks such as race to be completed in the best condition and at the same time be able to formulate recommendations airline (owner of the aircraft) improvement on these mechanisms and means.