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In this video tutorial, the presenter discusses key checkpoints for writing and formatting internal audit reports. The goal is to create reports that are clear, digestible, and capable of motivating stakeholders to take action. Key elements of a good audit report include clearly communicating the objectives, scope, and findings of the audit. The video will provide tips on engaging readers and ensuring that the report effectively encourages recommended actions. Viewers are prompted to like, share the video, and subscribe for more educational content. Overall, the emphasis is on the importance of an effective internal audit report.