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In this video tutorial, the presenter outlines key aspects of internal auditing, covering its definition, responsibilities of internal auditors, and the differences between internal and external audits. The video discusses various types of internal audits and details the internal audit process and procedures. Internal auditing is described as an independent and objective activity that enhances organizational operations by evaluating internal controls, governance, and accounting processes. The primary role of internal audit is to assure that risk management, governance, and internal control processes are functioning effectively, ultimately providing valuable insights to management.
