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The video tutorial discusses the essential components of an internal audit report, emphasizing that while the format may differ from external audit reports, the fundamental elements remain the same. Each internal audit should utilize a specific report template, which includes sections for audit objectives, scope, criteria, date, team members, and audit location. Additionally, the report should feature an audit findings section that covers non-conformances, observations, and improvement opportunities, alongside a documentation section for evidence reviewed. The tutorial recommends keeping the report straightforward and using the organization's established style and document controls for easy identification as an internal document.
