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In this video tutorial, the presenter discusses key considerations for writing and formatting effective internal audit reports. Viewers will learn how to create reports that are clear, engaging, and motivate stakeholders to take action. The tutorial emphasizes the importance of communicating the objectives, scope, and findings of the audit in a way that is digestible for readers. The presenter also shares tips to grab the attention of readers before releasing the report to stakeholders and management. Finally, viewers are encouraged to like, share, and subscribe for more informative content on audit practices.