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In this episode, Hernan Murdock introduces the topic of written communications, specifically focusing on internal audit reports. He emphasizes the importance of understanding the elements that comprise these documents and the process of their preparation. Kathleen Crawford, an experienced guest, joins the discussion to explore why written communications are critical, stating that they represent the final product of internal audits. Crawford highlights that while work papers serve an internal purpose, the written reports are essential as they encapsulate the audit findings and communicate them externally. The episode aims to address the fundamental questions surrounding the creation and significance of these reports.