<prompt> Translate the following text to Englishb hesabu ya hesabu, madarasa ya shughuli, na vipengele vya ufunuo wa taarifa za kifedha wakati madai hayo yanategemea sana mifumo ya habari ya kompyuta kwa kushughulikia 1 kutokuwa na ufanisi wa muundo na au utendaji wa udhibiti, au 2 sababu kwa nini itakuwa na ufanisi wa kupima udhibiti.  <response>: account balances, transaction classes, and disclosure components of financial statements when such assertions are significantly dependent upon computerized information systems by addressing 1 the ineffectiveness of the design andor operation of the controls, or 2 the reasons why it would be inefficient to test the controls. 