<prompt> Translate the following text to SwahiliThe report on an attestation engagement should disclose deficiencies in internal control, including internal control over compliance with laws and regulations, that are material to the subject matter or assertion.  <response>: Ripoti ya kazi ya uthibitisho inapaswa kufunua mapungufu katika udhibiti wa ndani, ikiwa ni pamoja na udhibiti wa ndani juu ya kufuata sheria na kanuni, ambazo ni muhimu kwa mada au madai. 