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In this episode, Hernan Murdock discusses the writing process for producing a report, specifically for auditors. Kathleen, an expert in the internal audit process, outlines the steps involved. The process begins with pre-writing, which includes outlining key elements and using a template. Following this, the drafting phase involves detailing the audit findings and results. The discussions emphasize the importance of organization and clarity in report writing to convey the necessary information effectively.