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In this episode, Hernan Murdock discusses the importance of written communications in internal auditing, focusing on report preparation. He emphasizes the need to explore the elements that make up these documents and examines key aspects like who, what, when, where, and how. Kathleen Crawford, an experienced guest, joins the discussion to highlight why significant effort is put into reports, noting that they serve as the final, outward-facing product of the auditing process, contrasting with inward-facing work papers. The communication is essential as it encapsulates the overall findings and conclusions of internal audits.