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In this episode, Hernan Murdock discusses the importance of written communications for internal auditors, focusing on the preparation of reports. He emphasizes that auditors invest significant time and effort into these documents, which serve as their primary outward-facing product, contrasting them with internal work papers. Kathleen Crawford, an experienced professional, joins the discussion to further explain the value of written communications, highlighting that these reports encapsulate the auditors' work and findings, ultimately serving as a critical deliverable in their auditing process. The conversation explores the key aspects of crafting effective reports, addressing the who, what, when, where, and how involved in creating these essential documents.