<prompt> Translate the following text to EnglishHii inaweza kuwa ya asili ya kifedha au isiyo ya kifedha, na udhibiti wa ndani unaohusiana na mwisho au mwisho ambao mtafiti anajaribu inaweza kuhusiana na:  <response>: The subject matter or assertion may be of a financial or nonfinancial nature, and internal control relevant to the subject matter or assertion the auditor is testing may relate to 