<prompt> Translate the following text to EnglishKwa sababu ya kuongezeka kwa uwajibikaji unaohusishwa na ukaguzi wa serikali, wakaguzi wanaofanya ukaguzi wa kifedha kulingana na GAGAS wanapaswa kuzingatia mwongozo ufuatao unaohusiana na hatari ya ukaguzi na umuhimu tazama vifungu 4.26 na 4.27, udhibiti wa ndani juu ya ulinzi wa mali tazama vifungu 4.28 hadi 4.33, udhibiti wa ndani juu ya kufuata tazama vifungu 4.34 hadi 4.36, na uamuzi wa kitaaluma kuhusu udanganyifu na vitendo haramu tazama vifungu 4.37 na 4.39.  <response>: Because of the increased accountability associated with government audits, auditors performing financial audits in accordance with GAGAS should consider the following guidance related to audit risk and materiality see paragraphs 4.26 and 4.27, internal control over safeguarding of assets see paragraphs 4.28 through 4.33, internal control over compliance see paragraphs 4.34 through 4.36, and professional judgment concerning possible fraud and illegal acts see paragraphs 4.37 and 4.39. 