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In this episode, Hernan Murdock discusses the importance of written communications for internal auditors, particularly focusing on report preparation. He emphasizes the extensive effort put into creating these reports, as they serve as the final product representing auditors' work. Kathleen Crawford, an expert in the field, highlights that written communications are vital because they are outward-facing documents, summarizing the audit findings and conclusions. She notes that while work papers are for internal use, the reports are crucial for conveying results to stakeholders. This session aims to explore the essential elements involved in preparing these communications effectively.