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In this tutorial, Hernan Murdock introduces a discussion on written communications, specifically focusing on internal audit reports. He emphasizes the significance of these documents, which represent the auditors' final product and serve as outward-facing communication. Kathleen Crawford joins the conversation, elaborating on the importance of written reports as they encapsulate and summarize the auditors' work, differentiating them from internal work papers. The discussion aims to explore the who, what, when, where, and how regarding the preparation of these crucial reports, highlighting the effort and detail that goes into their creation.