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In this video tutorial, the presenter discusses internal audits, detailing their purpose, responsibilities, and processes. Internal auditing is defined as an independent and objective assurance and consulting activity aimed at improving organizational operations. It evaluates a company's internal controls, corporate governance, and accounting processes. The role of internal auditors is to provide assurance that an organization’s risk management, governance, and internal control processes are functioning effectively. The video also intends to cover the differences between internal and external audits, types of internal audits, and the overall audit process. The presenter encourages viewers to subscribe to the channel.
