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The video tutorial titled "Coffee with Prep" discusses internal audit, defining it as an independent and objective assurance consulting activity aimed at enhancing organizational operations. The tutorial outlines that internal audit acts as the third line of defense within an organization, following the first and second lines. Internal auditors directly report to the board of directors, emphasizing the value and improvement they bring. The session aims to prepare viewers for internal audit interviews and provide better understanding of the process. Viewers are encouraged to subscribe to the channel for future content.