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In this episode, Hernan Murdock discusses the importance of written communications for internal auditors, focusing on report preparation. He emphasizes the significant time auditors spend on this task and aims to explore the essential elements involved, including the who, what, when, where, and how. Kathleen Crawford, an experienced professional in the field, joins to explain why these written communications are vital. She notes that the report serves as the final outward-facing product of the auditing process, distinguishing it from the inward-facing work papers. The report encapsulates the entire audit effort and is crucial for conveying findings.