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In this episode, Hernan Murdock discusses the importance of written communications for internal auditors, particularly their reports. He emphasizes the need to explore the components and preparation of these documents, aiming to address the who, what, when, where, and how questions related to them. Kathleen Crawford, an expert in the field, joins the discussion. She explains that the written report serves as the final and outward-facing product of their work, contrasting it with the inward-facing work papers. The effort put into these communications is critical, as they encapsulate the findings and conclusions of the audit process.