If you focus on listening and talking to management and the board, with a thoughtful discussion of the situation, not only will your objectives be achieved but you will have credibility with them.
Richard Chambers, President and CEO of the global Institute of Internal Auditors, is a friend whose leadership at the IIA and of internal audit practices I value and respect. Recently, he wrote a blog, One Mistake Internal Audit Cannot Afford to Make in 2020.
he Chartered Institute of Internal Auditors (the UK affiliate of the global Institute of Internal Auditors) is usually a thought leader, promoting and explaining best and leading internal auditing practices. For example, they have done excellent work on [enterprise] risk-based auditing.