<prompt> Translate the following text to EnglishMfumo wa kuchunguza ni mfumo wa kudhibiti ambao hutumiwa na wakaguzi wa data ili kuamua ikiwa data ni sahihi au ya kuaminika au ikiwa udhibiti wa mfumo uliotengeneza data ni wa ufanisi.  <response>: 108 should determine if other auditors have worked to establish the validity and reliability of the data or the effectiveness of the controls over the system that produced the data. 