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In this tutorial, the speaker discusses essential checkpoints for writing and formatting internal audit reports. The focus is on crafting a report that is effective, digestible, and encourages stakeholder action. Key elements include clearly communicating the audit's objectives, scope, and findings. The speaker shares tips for engaging readers and highlights the importance of motivating them to implement recommended actions. Viewers are encouraged to like the video, share it, and subscribe for more informative content on internal audits. Ultimately, a good audit report is one that effectively prompts its readers to take necessary actions based on the audit's conclusions.