<prompt> Translate the following text to SwahiliThe subject matter or assertion may be of a financial or nonfinancial nature, and internal control relevant to the subject matter or assertion the auditor is testing may relate to  <response>: Hii inaweza kuwa ya asili ya kifedha au isiyo ya kifedha, na udhibiti wa ndani unaohusiana na mwisho au mwisho ambao mtafiti anajaribu inaweza kuhusiana na: 