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In this video, Hernan Murdock introduces a tutorial on written communications, especially focusing on internal audit reports. He emphasizes the importance of these reports as they represent the final product of the auditing process, contrasting them with internal work papers. Kathleen Crawford, an expert in the field, joins to discuss the significance of written communications. They explore the reasons behind the extensive effort put into these documents, noting that they are crucial for external communication and reflect the culmination of the auditors' work. They aim to address key aspects of creating effective reports, including the who, what, when, where, and how.