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In this episode, Hernan Murdock discusses the process of producing a written product, specifically focusing on audit reports. He introduces Kathleen, who has been instrumental in the internal audit process, to elaborate on the writing process. Kathleen explains that the process generally begins with pre-writing activities, which for audit reports involves outlining key elements and using a template. This is followed by drafting the report, including detailing the area processing system and the results obtained during the audit. The session aims to provide practical tips for auditors preparing to write their reports.