The policies governing these matters should be changed. By tightening up these policies, the financial condition of the company could be improved. This recommendation probably applies to every business enterprise to some degree. It is so general that it's easy to ignore. And that's what the client will do.
Boilerplate comments produce boilerplate results.
Repeating the boilerplate comment will only irritate, not persuade, the client. An advisory comment should help the client own the problem. In the comment, the client must recognize his or her company and its customers, products or services, employees, and business trends. The client can only identify with the problem if it's specific and stated in a familiar factual context. An effective advisory comment must have some structure and provide a framework for the facts.