<prompt> Translate the following text to EnglishKati ya mambo ambayo ni muhimu kwa ajili ya utambulisho, maendeleo, na utekelezaji wa shughuli za kupunguza malipo yasiyofaa, labda muhimu zaidi ni mazingira ya udhibiti.  <response>: Of the elements that are critical to the identification, development, and implementation of activities to reduce improper payments, perhaps the most significant is the control environment. 