I use my iPhone to record audio for my blog sometimes. Exporting these memos is easy once you know how; but since I use a PC rather than a MAC, the iTunes user interface is... well, less than entirely intuitive to me.
Voice memos show up in two places in iTunes 22.214.171.124:
If you click on the iPhone icon and scroll down to On My Device, you'll see them and can play them; but can't export them. Thanks Apple.
But if you click on the Music icon and scroll down to Playlists, you'll find a Voice Memo playlist. From here, you can drag and drop the memos out of iTunes and into a Windows folder.