<prompt> Translate the following text to EnglishSura hii pia inaelezea dhana ya uwajibikaji kwa rasilimali za umma na inazungumzia majukumu ya wasimamizi wa programu za serikali, wakaguzi, na mashirika ya ukaguzi katika mchakato wa ukaguzi.  <response>: This chapter also describes the concept of accountability for public resources and discusses the responsibilities of managers of government programs, auditors, and audit organizations in the audit process. 