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The video tutorial discusses the topic of corporate governance within the context of governance ethics, risk management, and internal control. The objective of the video is to revisit the definition of a corporation, its characteristics, and structure. It aims to help the viewers define corporate governance, discuss its objectives, promote good governance, and list its benefits. The tutorial also highlights the definition of a corporation according to the revised corporation code of 2019. The discussion will be conducted in English and Tagalog.