One of the (many) problems arising from audits done subjectively, is the "I think you can improve X" syndrome. Often the (unspoken) reply is "Thanks for sharing"... It's no better than a friend or family member coming to you and saying "You could lose a few pounds!" It may be true, but it's hardly helpful!
That fact is that although auditors may be correct, like all things we can do to improve our lives, unless there's some compelling reason to make the improvement, management are simply going to add it to an increasing list of things to do...probably close to the bottom! When auditors suggest such things, they had better be very clear it's a priority that will get management's attention.