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In this episode, Hernan Murdock introduces a discussion on written communications, particularly focusing on the reports prepared by internal auditors. He emphasizes the importance of these documents as they represent the final product of their work. Hernan is joined by Kathleen Crawford, who shares insights into the significance of written communications. Kathleen points out that these reports serve as the outward-facing representation of the auditors' efforts, summarizing their findings and conclusions, while internal documents like work papers are for internal use. The conversation aims to explore the essential elements of effective report preparation, including the who, what, when, where, and how of these communications.