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In this video tutorial, Hernan Murdock discusses the writing process for producing audit reports, featuring insights from Kathleen regarding the internal audit process. The session highlights essential tips once auditors realize they need to create a written product. Kathleen explains the writing process, applicable to all forms of writing, which typically begins with a pre-writing phase. For audit reports, this involves outlining key points and using templates. The next step is drafting, focusing on specifics like the area processing system and the results obtained during the audit. The discussion emphasizes the importance of organization and structure in crafting effective audit reports.