Reporting a gap analysis

Answer

First, I would not use the word negative. You are starting to implement a quality management system (QMS), you need allies and people can become very upset when someone comes saying that they are wrong.
I would start by remembering all the reasons the organization wants or needs an ISO 9001 QMS. Then I would arrange ISO 9001 clauses (gap analysis questions and answers) in groups that anyone can relate to. People don’t know clause 8.4, but they know what purchasing or income inspection are. For example, you can group topics around commercial activities, around warehouse activities, around purchasing activities, ...
For each group I would present the gap analysis question, the answer and the why for the topic. Then, I would present a summary of the ISO 9001 requirement stressing that ISO 9001 does not give an answer about how to close the gap. For each group I would present a proposal about a team composition and timing for developing the way to close the gap. If y ou use our Free ISO 9001:2015 Gap Analysis Tool you can use the number at the bottom to monitor the progress impartially.

The following material will provide you more information about internal audits:
- Article - ISO 9001 – Bridging the communications gap with management in the context of ISO 9001 - https://advisera.com/9001academy/blog/2019/04/03/bridging-the-communications-gap-with-management-in-the-context-of-iso-9001/
- [free course] ISO 9001:2015 Internal Auditor Course - https://advisera.com/training/iso-9001-internal-auditor-course/
- book - ISO Internal Audit: A Plain English Guide - https://advisera.com/books/iso-internal-audit-plain-english-guide/