<prompt> Translate the following text to SwahiliOf 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.  <response>: Kati 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. 