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In this episode, Hernan Murdock discusses the process of producing a written product, specifically focusing on internal audit reports. He introduces Kathleen, who provides insights into the writing process essential for auditors preparing reports. The discussion highlights the initial pre-writing phase, which includes outlining key elements and using templates. Following this, the drafting phase involves documenting the audit's findings and the results of the corresponding processes. The conversation emphasizes the importance of these steps in creating effective audit reports.