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The video tutorial focuses on PCI DSS requirement 116, highlighting the importance of documenting business justification and approval for services, protocols, and ports allowed, as well as implementing security features for insecure protocols. During a PCI audit, assessors look for a list of approved protocols, ports, and services to compare against firewall and router configurations to prevent compromises from unused or insecure services. Documentation of necessary services helps ensure that unnecessary or insecure services are disabled or removed to enhance security.