While I can't think of three specific items, I attempt to play the "consulting" role when discussing audits with managment. I am constantly trying to improve procedures and processes as I come across them. However, occasionally, I run across a manager or dept head that is resistant to change. Their philosophy is "This is how we've always done it. Why change?" Luckily, these people are not the majority in our organization.
My thought is "Let's try it for awhile. If it doesn't work, we can always go back to the old way." Now, the majority of my recommendations may not directly impact the bottom line, as they are more indirect. However, I agree that auditors should make these types of recommendations. I also agree that the more improvements that you make will be noticed by Management and the Board. Hopefully, this results in better raises and bonuses. I'll know better at the end of the year.