<prompt> Translate the following text to Swahiliaccount balances, transaction classes, and disclosure components of financial statements when such assertions are significantly dependent upon computerized information systems by addressing 1 the ineffectiveness of the design andor operation of the controls, or 2 the reasons why it would be inefficient to test the controls.  <response>: b hesabu ya hesabu, madarasa ya shughuli, na vipengele vya ufunuo wa taarifa za kifedha wakati madai hayo yanategemea sana mifumo ya habari ya kompyuta kwa kushughulikia 1 kutokuwa na ufanisi wa muundo na au utendaji wa udhibiti, au 2 sababu kwa nini itakuwa na ufanisi wa kupima udhibiti. 