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In this video tutorial from Auditing Tricks, viewers learn essential checkpoints for writing and formatting internal audit reports. The host emphasizes the importance of creating reports that are clear, digestible, and motivate stakeholders to take action. Key points include understanding what to consider before releasing an internal audit report and tips for capturing readers' attention. A good audit report effectively communicates the objectives, scope, and findings of the audit while motivating readers to act on the recommendations provided. The video encourages viewers to like, share, and subscribe for more informative content on auditing.