What is the scope of limitation?

As an internal audit Manager, am practiced from the outset that the purpose to my work to provide assurance of the effectiveness of management, internal controls, and governance. However, I often bolt straight for the findings on inadequate management, internal controls, etc., in my final audit report. Many audit reports are crafted with no genuine recognition of management’s accomplishments. It is one of the things that gives me a bad reputation. I have discovered during my career over 12 years that people are looking for an objective assessment of their areas of operations. Rule out the last 1 & half year coming really different. They understand that I have a job to do, but seek to at least be recognized for what we have accomplished or done well. Including a “management accomplishments” at the beginning of my audit report can go a long way toward generating acceptance of my findings and recommendations for corrective actions that follow. Most of us seek to be recognized for what we do well. While we may recognize our shortcomings or failures. I certainly don’t accentuate them when communicating with others. That is important to remember when conducting interviews during an internal audit. People speak effusively about things that are working well. This is another reason that professional skepticism is so important for any internal auditor. Don’t assume that I have been told, “the truth, the whole truth, and nothing but the truth,” because people often like to make themselves look good. This is my short list of things. I have learned about human nature in the workplace over my career as an internal audit Manager.