History can't be changed; however history does establish a trend for performance. This trend indicates what the future is likely to hold if nothing changes.
People hate audits. It is important that this assessment process not be viewed as an audit process, but instead a learning and mentoring process. People usually do things wrong because they don't know the right way. That is why training and mentoring is so important.
Make actionable recommendations. Define metrics to ensure that the recommendations are implemeneted and change occurs.