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In this video, the speaker discusses the essential checkpoints for writing and formatting an internal audit report. Viewers will learn how to create an effective report that communicates objectives, scope, and findings clearly, motivating stakeholders to take action. The tutorial provides tips for capturing the attention of readers and emphasizes the importance of a well-structured report. The video encourages engagement by asking viewers to like, share, and subscribe for more informative content. A good audit report should effectively convey its message and drive recommended actions from its audience.