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In this episode, Hernan Murdock introduces a discussion on written communications, particularly focusing on reports prepared by internal auditors. He emphasizes the importance of understanding the intricacies of these documents, including the who, what, when, where, and how of their preparation. Kathleen Crawford joins him, highlighting that written communications are crucial as they represent the final product of audit efforts. She notes that while work papers are for internal use, the reports serve as the outward-facing results that summarize and cap off the auditing process. This underscores their significance in the communication of audit findings.
