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In this episode, Hernan Murdock discusses the importance of written communications, particularly reports, for internal auditors. He emphasizes the extensive time spent preparing these documents and the need to understand their composition by exploring key questions such as who, what, when, where, and how. Kathleen Crawford, an experienced professional in this area, joins the discussion to highlight the significance of written communications, noting that reports serve as the final product for auditors. While work papers are for internal use, reports are outward-facing and encapsulate the overall findings, making them crucial for effective communication.