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In this episode, Hernan Murdock and Kathleen Crawford discuss the importance of written communications for internal auditors, particularly focusing on reports. They aim to explore the key elements involved in preparing these documents, addressing the fundamental questions of who, what, when, where, and how. Kathleen emphasizes that written communications, especially reports, are crucial as they represent the final product of their work, serving as the outward-facing documentation that encapsulates their findings, distinguishing it from the inward-facing work papers. This highlights the significance of taking the time to craft thorough and effective written communications in the auditing process.