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In this tutorial, Ivan from SimpleSheets introduces their internal audit evaluation template, part of over a hundred pre-built templates available. Viewers are encouraged to try five free samples linked in the description before purchasing. The introduction sheet details customization difficulty, explanations of the included sheets, and instructions for using the template. It emphasizes the importance of having a method for objectively assessing company output against quality standards to aid in achieving business goals. This template is presented as a quick and easy solution for conducting internal audits effectively.