回复：朋友所在公司内部纠纷，要她作证人,可否拒绝？

If the court issues subpeanas, she better show up. Continue to refuse to testify risk her being charged with comtempt of court, which might send her to prison with huge fine. It goes on her criminal record as well. Under cirtain circumstances, the court might hold her until she testifies.
She better consult a lawyer for the following reason:
1. If the testimony mignt be self incriminating if she is also involved. Claims the fifth.
2. If she is suspected of accomplice, can they strike deal with DA for immunity.