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In this video tutorial, the host discusses the essential checkpoints for writing and formatting internal audit reports. Viewers will learn how to create engaging and actionable reports that effectively communicate the objectives, scope, and findings of an audit engagement. The presentation emphasizes tips for capturing the readers' attention and motivating stakeholders to implement recommended actions. The host encourages viewers to like, share, and subscribe for more educational content. Overall, an effective internal audit report is defined as one that clearly communicates vital information and engages its readers to take necessary actions.