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In this episode, Hernan Murdock introduces key tips for auditors preparing to produce a written report. He discusses the internal audit process, focusing on the writing phase. Kathleen elaborates on the writing process, noting that it typically begins with a pre-writing stage, which, in the context of audit reports, includes outlining and utilizing a template. Following this, the drafting phase involves detailing the area being audited and presenting the results. The conversation emphasizes the importance of structure and clarity in creating effective audit reports.