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This video tutorial discusses the key elements of an internal audit report, including the title of the audit engagement, the name of the local entity under audit, site location, report number, and objective. The title specifies the subject of the audit, while the local entity name can be the actual legal entity or just the country name. The site location identifies where the audit is taking place, and the report number is an internal reference. The objective explains the purpose of the audit engagement, such as to review processes or identify potential risks.
