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The tutorial discusses the process of creating an internal audit report following an audit. It emphasizes that while the core content remains similar to an external audit, an internal auditor should adapt the report to fit their organization’s template, if available. Key components of the internal audit report include: audit objectives, scope and criteria, audit date, team details (leader and members), audit location, findings (non-conformances, observations, and improvement opportunities), and evidence reviewed. The tutorial recommends keeping the report simple, readable, and aligned with the organization’s style and document control for easy identification.
