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In this video tutorial, the host discusses key checkpoints for writing and formatting an internal audit report. The aim is to create a report that is both digestible and effective in motivating stakeholder action. Viewers will learn essential tips for engaging readers and ensuring clarity in communicating the audit's objectives, scope, and findings. The video emphasizes the importance of an effective audit report in prompting recommended actions from stakeholders and management. The host encourages viewers to like, share, and subscribe for more educational content. Overall, a well-structured report is crucial for successful internal auditing.