<prompt> Translate the following text to SwahiliWhen planning a risk assessment, the auditor should first review the agencys acquisition policies and directives to identify the organizations and individuals responsible for approving procurements.  <response>: Wakati wa kupanga tathmini ya hatari, mkaguzi lazima kwanza angalia sera za ununuzi wa shirika na maagizo ili kutambua mashirika na watu binafsi wanaohusika na idhini ya ununuzi. 