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In this video tutorial, the host discusses key checkpoints for writing and formatting internal audit reports. The focus is on creating reports that are digestible and effectively encourage stakeholder action. The tutorial promises to guide viewers on what to consider before releasing an internal audit report, including tips for capturing readers' attention. A good internal audit report is defined as one that clearly communicates the objectives, scope, and findings of the audit while motivating readers to implement the recommended actions. The video encourages viewers to like, share, and subscribe for more educational content.