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In this episode, Hernan Murdock discusses the significance of written communications for internal auditors, focusing on their reports. He emphasizes the extensive time spent on preparing these documents, which serve as the final product of the auditing process. Kathleen Crawford joins the discussion to elaborate on the purpose of written communications, highlighting that they represent the outward-facing aspect of auditors' work, essential for conveying findings. They emphasize that while work papers are important internally, the written reports are crucial as they summarize and finalize the auditors' efforts.