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In this video tutorial, the host discusses key checkpoints for writing and formatting an internal audit report. Viewers will learn how to create reports that are not only clear and informative but also compelling enough to motivate stakeholders to take action. The host emphasizes the importance of effectively communicating the objectives, scope, and findings of an audit. Tips for capturing the readers' attention before the report's release are also shared. The tutorial aims to help viewers understand what constitutes a good internal audit report and encourages engagement through likes, shares, and subscriptions for more educational content.