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In this episode, Hernan Murdock discusses the importance of written communications in internal auditing, particularly focusing on report preparation. He highlights the significant time auditors devote to creating these documents and seeks to explore the essential elements involved in their preparation. Kathleen Crawford joins the discussion, emphasizing that written reports serve as the final product of the auditing process, functioning as an outward-facing communication after the inward-facing work papers. The dialogue revolves around the purposes and processes of crafting effective written communications in the auditing field.