<prompt> Translate the following text to SwahiliAuditors should include audit documentation on their assessment of risk, and, when risk factors are identified as being present, the documentation should include  <response>: Mfanyakazi wa ukaguzi wa fedha anapaswa kuandaa hati za ukaguzi wa fedha kwa ajili ya tathmini ya hatari, na wakati wa kuamua kuwa kuna hatari, hati hizo zinapaswa kujumuisha: 