<prompt> Translate the following text to EnglishWakati 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.  <response>: When 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. 