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In this episode, Hernan Murdock discusses the importance of written communications in internal auditing, focusing particularly on report preparation. He emphasizes the significance of these documents as they serve as the final product of the audit process. Joining him is Kathleen Crawford, who shares insights on the reasons for dedicating substantial effort to these reports. Kathleen explains that written communications are the outward-facing product that encapsulates all audit work, highlighting their critical role in effectively conveying findings. The discussion aims to explore various aspects of report preparation, including who is involved, what is included, when it is done, where it is used, and how it is crafted.