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In this tutorial, Hernan Murdock discusses the process of producing a written report, specifically in the context of internal audits. Kathleen provides insights into the writing process, highlighting its relevance across various writing types. The process typically begins with pre-writing, which involves outlining key points and utilizing a template. This is followed by the drafting phase, where the auditor documents the area processing system and presents the results obtained during the audit. The discussion emphasizes the importance of understanding both qualitative elements and structured procedures in report writing.