A narrative analysis, using the analytical tools of the pentad and the various plots, could then be related to core issues in the field of internal audit: would the weak authority of internal auditors be strengthened if they were following a different plot, if they used a different script?
The structure of the report resembles that of a research report, starting with the purpose of the audit followed by a description of the inquiry conducted and the method used to reach the auditors’ conclusions and recommendations
As the reports constitute the core element of their work, the auditors put a lot of effort into their report writing
One of the best examples of a thorough narrative analysis of accounting practices was conducted by Llewellyn (1999), who suggested that people reason and persuade in two ways: through numbers (calculation) or stories (narration); it is not for nothing that “to account” has a double meaning in English (to enumerate, and to tell)
