GUEST BLOG POST
As the author of five New York Times bestsellers, Malcolm Gladwell’s work sits firmly on bookshelves of executives and those of all walks of life. Yet his influence extends beyond popularity alone. Gladwell has built a career translating complex research, behavioral insights, and systemic issues into stories that capture attention and shape how people think. He is an author that makes learning fun and engaging. For internal auditors, whose value often depends on whether insights are understood, remembered, and acted upon, Gladwell’s approach offers practical lessons. While internal auditors are experts in risk, controls, and assurance, the way those insights are communicated can determine whether audit reports drive change or simply document it.
Spark Curiosity Instead of Delivering Conclusions All at Once
Gladwell rarely states his conclusion or theory but rather builds toward it. Instead, he introduces an intriguing observation or paradox that pulls readers in and encourages them to think alongside him. He provides enough context to establish credibility, but not so much that curiosity is satisfied. As the story unfolds, insights emerge naturally, keeping readers engaged.
Internal audit reports often take the opposite approach. Conclusions, ratings, and risk levels are frequently presented upfront, leaving little incentive for readers to engage deeply with the supporting narrative. While efficient, this format can unintentionally reduce audit reports to summaries rather than tools for exploration and learning. Remember, curiosity matters because it drives attention which is in turn a prerequisite for action.
Internal auditors can adapt this approach by reconsidering how key findings are introduced. Rather than immediately stating a definitive conclusion, reports can begin with a brief setup that highlights an unexpected pattern or emerging concern. For example, instead of opening with “Controls over vendor access are ineffective,” auditors might write, “During testing, the audit team identified a recurring pattern in vendor access approvals that raised questions about how consistently controls are applied across the organization.” These framing invites readers to engage with the issue and consider where similar risks may exist elsewhere. While this approach is not traditional, it engages the reader into the problem, which then in turn motivates them to be a part of the solution.
Anchor Findings to an Organizational ‘Overstory’
A defining feature of Gladwell’s work is his use of an overarching theme, or “overstory,” that connects individual stories and data points into a cohesive narrative. In The Tipping Point, for example, Gladwell emphasizes how sustained effort over time, often framed as the “10,000-hour rule,” can lead to a meaningful shift. The book uses a series of stories to show how small, repeated actions can eventually reach a point where change accelerates.
Audit findings can feel fragmented when presented as isolated control issues or process gaps. Without a unifying narrative, leadership may struggle to understand how individual observations relate to broader organizational priorities. Connecting findings to the organization’s overstory helps elevate audit results from technical observations to strategic insights.
Before drafting a report, auditors should consider the organization’s dominant narrative, whether it centers on customer trust, operational resilience, innovation, growth, or regulatory credibility. Consider the organization’s values or strategic plan. Audit findings can then be framed within that context. A control weakness, for example, might be positioned not just as a compliance issue, but as something that undermines the organization’s stated commitment to protecting customer data or delivering consistent service. When findings align with leadership’s existing priorities, they are more likely to resonate and prompt action.
Embrace Storytelling to Make Risk Memorable
Gladwell consistently pairs data with stories that illustrate real-world consequences. Statistics and research establish credibility, but stories make ideas memorable. By showing how issues play out in practice, he helps readers understand not just what happened, but why it matters.
Internal audit reports are necessarily grounded in facts and evidence. However, facts alone do not always inspire change. Leaders operate in environments filled with competing priorities and limited attention. Storytelling provides context, helping readers visualize how risks materialize and what could happen if issues remain unresolved. While both are valuable, people prefer reading exciting novels compared to textbooks. Try to find ways to develop a story out of findings or key data points.
Auditors can incorporate storytelling without sacrificing objectivity by framing findings as concise narratives. This might involve walking the reader through a single transaction, process, or decision point, explaining how it is intended to work, where it breaks down, and what that breakdown could mean for the organization. When combined with clear recommendations, these narratives help management understand both the risk and the path forward in concrete terms.
Writing Compelling Internal Audit Reports
Internal audit’s influence depends not only on the quality of its work, but on how effectively that work is communicated. Malcolm Gladwell’s writing demonstrates that ideas gain traction when they spark curiosity, connect to larger narratives, and are grounded in compelling stories. By adopting these principles, internal auditors can transform audit reports from static documents into tools that engage leadership, clarify risk, and drive meaningful action. In doing so, audit reports become more than a record of findings, they become catalysts for better decision-making across the organization. 
Jesse M. Laseman, CIA, CFE is an internal audit consultant at Sikich with nearly 10 years of experience in financial services, government, and not-for-profit sectors, specializing in operational audits, internal controls, data analytics, and Sarbanes-Oxley (SOX) compliance.