<prompt> Translate the following text to EnglishKatika mipango ya kazi, wakaguzi wanapaswa kupata uelewa wa udhibiti wa ndani kama inahusiana na mada au madai ambayo wakaguzi ni kuthibitisha.  <response>: In planning the engagement, auditors should obtain an understanding of internal control7 as it relates to the subject matter or assertion to which the auditors are attesting. 