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The tutorial explains how to transition from understanding an audit report to creating an internal audit report. While using your own audit report as a basis, it's vital to adopt a template that suits the specific business. Key sections to include in the internal audit report are: audit objectives, scope and criteria, date, the audit team (leader and members), audit location or department, and a findings section covering non-conformances, observations, and improvement opportunities. Additionally, a section for documenting reviewed evidence is necessary. The report should be simple, easy to read, and consistent with the business’s style and document control for easy identification as an internal document.