The best way to begin preparation for a report titled "What We Learned" regarding a recent incident involving a cybersecurity breach is to determine the sophistication of the audience that the report is meant for. The sophistication of the audience refers to their level of technical knowledge, understanding, or interest in cybersecurity topics. Determining the sophistication of the audience can help tailor the report content, language, tone, and format to suit their needs and expectations. For example, a report for executive management may be more concise, high-level, and business-oriented than a report for technical staff or peers.