"People are generally better persuaded by the reasons which they have themselves discovered than by those which have come into the mind of others." Blaise Pascal
Next time you write an internal audit report you need to take the above to heart. There is no place in an audit report for an auditor's recommendation to management to change. It is never going to work. The auditor's job is to effectively communicate to management the facts and then get them to come up with an action plan based on the facts!
"When we wish to correct with advantage, and to show another that he errs, we must notice from what side he views the matter, for on that side it is usually true, and admit that truth to him, but reveal to him the side on which it is false. He is satisfied with that, for he sees that he was not mistaken, and that he only failed to see all sides. Now, no one is offended at not seeing everything; but one does not like to be mistaken, and that perhaps arises from the fact that man naturally cannot see everything, and that naturally he cannot err in the side he looks at, since the perceptions of our senses are always true." Blaise Pascal