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In this episode, Hernan Murdock discusses the importance of written communications in internal auditing, focusing on report preparation. He introduces Kathleen Crawford, an expert in the field, to delve deeper into these documents. They explore crucial aspects such as the purpose and significance of written reports, emphasizing that these reports serve as the final, outward-facing product of the audit process. While work papers are for internal use, the written report is vital as it encapsulates the audit findings and conclusions, making it essential to invest effort in crafting it effectively.