People don’t like change, so they don’t want to hear about it.
There is a lot of “I’m right!” “No, I’m right!” that occurs between internal audit and its clients. And, when you look closely, it comes down to people not wanting to believe something that is different than what they already believe. Nowhere is this more evident than when discussing issues/findings/improvements/whatever-name-you’ve-come-up-with-to-assuage-the-client’s-sensitive-feelings. Internal auditors believe they have the answers. Clients believe internal auditors don’t know what they’re talking about. And never the twain shall meet.