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In this video tutorial, the speaker discusses key checkpoints for writing and formatting internal audit reports. The aim is to create reports that are digestible and motivate stakeholders to take action. Viewers will learn important considerations to address before releasing an internal audit report, as well as tips for capturing the reader's attention. The speaker emphasizes that a good internal audit report clearly communicates the objectives, scope, and findings of the audit, effectively prompting readers to follow the recommended actions. The video encourages likes, shares, and subscriptions for more educational content.