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In this episode, Hernan Murdock discusses the significance of written communications for internal auditors, particularly focusing on report preparation. He aims to explore the essential elements involved in creating these documents. Kathleen Crawford joins him to provide insights into why so much effort is dedicated to written reports, emphasizing that they serve as the final, outward-facing product of an auditor's work. While internal work papers exist, the report represents the culmination of the auditing process, being crucial for communication and results dissemination. The discussion will cover the who, what, when, where, and how of these reports.