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In this episode, Hernan Murdock explores the significance of written communications, particularly reports, in internal auditing. He emphasizes the extensive effort auditors put into preparing these documents as they represent the final product and are vital in conveying findings. Kathleen Crawford, an expert in this area, joins the discussion to further elucidate the purpose of written communications, noting that these reports serve as the outward-facing product, crucial for summarizing and capping the work done. The conversation aims to delve into the aspects of who, what, when, where, and how these reports are created, underscoring their importance in the internal audit process.