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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 significance of reports as the final product of their work and invites Kathleen Crawford, an experienced professional in this area, to elaborate on the topic. Kathleen highlights that written communications serve as the outward-facing product of the auditing process, contrasting it with work papers, which are for internal use. The discussion aims to explore the elements involved in crafting these documents, addressing key questions related to their purpose and preparation.