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The video tutorial discusses the translation of an audit report into an internal audit context. It emphasizes that internal audit reports will generally follow a similar structure to external reports, potentially using a unique template established by the business. Key components of an effective internal audit report include: audit objectives, scope, and criteria; audit date; audit team details (leader and members); location or department of the audit; a findings section highlighting non-conformances, observations, and improvement opportunities; and a section for documenting evidence reviewed. The report should be simple, easy to read, and consistent with the business's document control practices for clear identification as an internal document.
