<prompt> Translate the following text to EnglishMapitio ya mtihani wa hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari ya kudhibiti hatari.  <response>: The auditors assessment of risk includes consideration of whether the entity has controls that are effective in preventing or detecting noncompliance. 