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In this YouTube tutorial, the host discusses what internal audit is and how to conduct it step-by-step. Internal audit is described as an independent, objective activity aimed at adding value and improving organizational operations. It is compared to being the third line of defense in an organization, reporting directly to the board of directors. Watching this video can help viewers prepare for internal audit interviews and gain a better understanding of the process. Don't forget to subscribe to the channel to stay updated on future videos.