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In this tutorial, the presenter discusses key checkpoints for writing and formatting internal audit reports. The focus is on how to create reports that are clear, engaging, and motivate stakeholders to take action. The video emphasizes the importance of effectively communicating the audit's objectives, scope, and findings. Viewers are encouraged to engage by liking the video, sharing it, and subscribing for more informative content. A well-crafted audit report is deemed essential for ensuring that the recommended actions are understood and implemented by the readers.