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In this episode hosted by Hernan Murdock, the focus is on written communications, specifically reports prepared by internal auditors. The goal is to delve into the process of creating these documents, answering key questions about them. Kathleen Crawford, an experienced professional in this area, joins the discussion to shed light on the importance of written communications. Reports serve as the final product, representing the culmination of audit work and serving as the outward-facing representation of the audit process.