Suppose that
\begin{align*}
\tau & = (a_1, a_2, \ldots, a_k )\\
\mu & = (b_1, b_2, \ldots, b_k ).
\end{align*}
Define \(\sigma\) to be the permutation
\begin{align*}
\sigma( a_1 ) & = b_1\\
\sigma( a_2 ) & = b_2\\
& \vdots\\
\sigma( a_k ) & = b_k.
\end{align*}
Then \(\mu = \sigma \tau \sigma^{-1}\text{.}\)
Conversely, suppose that \(\tau = (a_1, a_2, \ldots, a_k )\) is a \(k\)-cycle and \(\sigma \in S_n\text{.}\) If \(\sigma( a_i ) = b\) and \(\sigma( a_{(i \bmod k) + 1}) = b'\text{,}\) then \(\mu( b) = b'\text{.}\) Hence,
\begin{equation*}
\mu = ( \sigma(a_1), \sigma(a_2), \ldots, \sigma(a_k) ).
\end{equation*}
Since \(\sigma\) is one-to-one and onto, \(\mu\) is a cycle of the same length as \(\tau\text{.}\)