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In this episode, Hernan Murdock discusses written communications, specifically focusing on reports that internal auditors prepare. He emphasizes the significance of these documents as the final product that represents their work. Kathleen Crawford, an expert in this area, joins to elaborate on the importance of written communications. She explains that while work papers serve as internal documentation, written reports are crucial as they reflect the auditors' findings and conclusions to the outside world. The discussion will cover essential aspects such as the purpose, importance, and preparation of these reports in the auditing process.