Questões de Concurso Sobre interpretação de texto | reading comprehension em inglês

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Q921668
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Técnico em Eletrônica | FAURGS - 2018 - TJ-RS - Programador |
Q921668 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

A palavra there (l. 22) se refere à
Alternativas
Q921667
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Técnico em Eletrônica | FAURGS - 2018 - TJ-RS - Programador |
Q921667 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

A expressão in which (l. 36) se refere a
Alternativas
Q921666
Inglês Interpretação de texto | Reading comprehension , Verbos | Verbs ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Técnico em Eletrônica | FAURGS - 2018 - TJ-RS - Programador |
Q921666 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

O termo will (l. 44) sugere que
Alternativas
Q921665
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Técnico em Eletrônica | FAURGS - 2018 - TJ-RS - Programador |
Q921665 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

Assinale a alternativa que apresenta reescrita do segmento Mr. Zuckerberg has the power to shake things up and aim at changes (l. 40-41) que não acarreta alteração do sentido literal.
Alternativas
Q921662
Inglês Interpretação de texto | Reading comprehension , Sinônimos | Synonyms ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Técnico em Eletrônica | FAURGS - 2018 - TJ-RS - Programador |
Q921662 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

Considere as seguintes afirmações em relação ao texto.
I - blue (l. 03) significa, no texto, inseguro. II - A expressão On the policy front (l. 17) refere-se às punições legais já aplicadas às questões de segurança na internet. III- A expressão a boon to ourselves (l. 31) tem conotação positiva em relação à liberdade do uso de dados.

Quais estão corretas?
Alternativas
Q921661
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Técnico em Eletrônica | FAURGS - 2018 - TJ-RS - Programador |
Q921661 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

De acordo com o texto,
Alternativas
Q921522
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Administrador de Banco de Dados | FAURGS - 2018 - TJ-RS - Analista de Sistemas | FAURGS - 2018 - TJ-RS - Analista de Suporte |
Q921522 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: http://en.wikipedia.org/wiki/Productivity_paradox. Acesso em 05/05/2018.
Consider the statements below in relation to the text.
I - There seems to be an unsolved contradiction between heavy investments on IT and the expected results. II - There are still no accurate ways to measure the impact of IT on productivity growth. III- In the 90s, information technology finally helped to raise the productivity growth rates.
Which ones are correct?
Alternativas
Q921520
Inglês Interpretação de texto | Reading comprehension , Vocabulário | Vocabulary ,
Ano: 2018 Banca: FAURGS Órgão: TJ-RS Provas: FAURGS - 2018 - TJ-RS - Administrador de Banco de Dados | FAURGS - 2018 - TJ-RS - Analista de Sistemas | FAURGS - 2018 - TJ-RS - Analista de Suporte |
Q921520 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: http://en.wikipedia.org/wiki/Productivity_paradox. Acesso em 05/05/2018.
Select the alternative that adequately fills in the blanks in lines 09, 10 and 19.
Alternativas
Q921072
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FCC Órgão: Prefeitura de São Luís - MA Prova: FCC - 2018 - Prefeitura de São Luís - MA - Auditor Fiscal de Tributos I - Tecnologia da Informação (TI) |
Q921072 Inglês

A Catastrophe a Good Audit Trail Can Help You Avoid

PUBLISHED ON FRIDAY, AUGUST 15, 2014 BY ADAM BLUEMNER


      Ladies and gentlemen, reintroducing your old, but underappreciated friend: the humble accounting audit trail.

      Of course, the idea behind the audit trail is simple, really. When you make an entry or change to your accounting records, your accounting software automatically logs the details for future reference. Who did what, when, how, and for how much? It’s the job of the audit trail to make sure that story is always accessible.

      As straightforward as the audit trail is, maintaining and monitoring it properly can keep your business out of some complicated messes, including fraud.

      The Association of Certified Fraud Examiners estimates that 5% of organizational revenues are lost to fraud. That’s more than $3.5 trillion annually defrauded on a global basis. Brought down to the level of the individual organization, the average occupational fraud case amounts to $140,000 of lost revenue.

      The audit trail is the fundamental business tool for both identifying and preventing fraud.

      Fraud, of course, doesn’t just happen magically. It takes an accumulation of actions that will leave footprints. For instance, a common scheme involves entering a record into the AP ledger, printing a blank check, and then assigning a phony payee after the fraudster has made payment to themselves or someone else in on the scheme. This sort of fraud is relatively easy to detect − if there is an active audit trail being maintained and monitored.

      The audit trail doesn’t just provide a mechanism for fraud detection, ..I.. . The presence of a carefully maintained and frequently monitored audit trail also acts as a powerful deterrant, in precisely the same way as a video monitor, alarm system, or any other visible security measure.


(Adapted from: https://softwareconnect.com/accounting/4-catastrophes-a-good-audit-trail-can-help-avoid/) 

Segundo o texto,
Alternativas
Q921070
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FCC Órgão: Prefeitura de São Luís - MA Prova: FCC - 2018 - Prefeitura de São Luís - MA - Auditor Fiscal de Tributos I - Tecnologia da Informação (TI) |
Q921070 Inglês

Considere o texto abaixo.


"[AuditFile] is a great auditing tool and I love how I can log in while I'm at the client’s office instead of worrying about checking out files like I did with the previous software I used."

− Reviewer A


"AuditFile rocks! I have the opportunity to look at a lot of accounting tools. The sign-up process for AuditFile is one of the easiest I have seen... it only takes a few minutes to be up and running!"

− Reviewer B


"AuditFile.com has been the best project management system we have used, allowing us to easily manage over 20 projects. Their integration of file management and progress reporting has made our practice more efficient. Additionally, the ability to track our target projects with their CRM tool has allowed us to close more deals. Kevin and his team add tremendous value to our small practice."

− Reviewer C


"AuditFile.com has been amazing for our firm. It’s not just a change in platform, but a change in the way we view our audit practice. We now have the reach and resources of firms several times our size. As a small firm who has had parts of their accounting practice in the cloud for years it’s been a goal of ours to move our audit practice to the cloud for quite some time."

− Reviewer D


"AuditFile is a cloud-based audit solution that lets firms track and manage every aspect of the audit, review or compilation process. It's also working on integrating with major online accounting software solutions, so it's more than doing its part to bring audit into the same cloud-based, integrated, automated world that tax and accounting have been in for more than a decade."

− Reviewer E

(Adapted from: https://auditfile.com/)


Afirma-se com propriedade sobre o texto:

Alternativas
Q920715
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920715 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
During the panel presentation in New York, Erik Asgeirsson showed to be
Alternativas
Q920714
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920714 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
The sentence that warns about the harmful effects advances in technology may bring is:
Alternativas
Q920713
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920713 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
The title of Text II introduces a
Alternativas
Q920712
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920712 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
Text II discusses the implications of blockchain for the accounting profession. Based on the arguments presented, analyse the following statements:
I. New technologies have affected CPA’s work but not its relevance. II. Blockchain technology will allow CPAs to shift their attention to other areas. III. Accounting professionals should not waste time trying to understand new technologies.
Choose the correct answer:
Alternativas
Q920711
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920711 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013
When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
The last paragraph states that, when developing campaigns and programs, auditors should not work
Alternativas
Q920709
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920709 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013
When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
The sentence that informs that one of the challenges associated with governmental-level internal auditing is the problem of continuity is:
Alternativas
Q920708
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FGV Órgão: Prefeitura de Niterói - RJ Provas: FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria | FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920708 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013
When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
Mark the statements below as true (T) or false (F) according to Text I.
( ) Private sector auditors have more responsibility than government auditors on risk-taking decisions. ( ) The weight government auditors take upon themselves is quite heavy. ( ) Part of the auditor’s job is one of mediation between the public and the government.
The correct sequence is:
Alternativas
Q917334
Inglês Interpretação de texto | Reading comprehension ,
Ano: 2018 Banca: FAURGS Órgão: BANRISUL Provas: FAURGS - 2018 - BANRISUL - Administração de Bancos de Dados | FAURGS - 2018 - BANRISUL - Desenvolvimento de Sistemas | FAURGS - 2018 - BANRISUL - Segurança da Tecnologia da Informação | FAURGS - 2018 - BANRISUL - Teste de Software | FAURGS - 2018 - BANRISUL - Suporte a Plataforma Mainframe | FAURGS - 2018 - BANRISUL - Gestão de TI | FAURGS - 2018 - BANRISUL - Suporte a Infraestrutura de TI – Turno Noturno | FAURGS - 2018 - BANRISUL - Suporte a Infraestrutura de TI – Turno Diurno | IBFC - 2016 - SES-PR - Engenheiro Mecânico |
Q917334 Inglês

Instrução: The question is related to the text below.



From: The Impact of Bitcoin on Central Banks acesso em 27/12/2107 https://internationalbanker.com/banking/impact-bitcoin-central-banks/ April 11, [email protected]
Consider whether the statements below are true (T) or false (F), according to the text.
( ) When compared to the value of notes and coins, the overall value of bitcoin is very low. ( ) The impact caused by bitcoin is provoking many changes in the bank systems globally. ( ) The ample adoption of bitcoin is the best response to the impact exerted by the cryptocurrencies on world economy. ( ) A global network of users may offer a safer and more efficient control over the payment systems than the central banks.
The sequence that adequately fills in the parentheses, from top to bottom, is
Alternativas
Q917332
Inglês Interpretação de texto | Reading comprehension , Vocabulário | Vocabulary ,
Ano: 2018 Banca: FAURGS Órgão: BANRISUL Provas: FAURGS - 2018 - BANRISUL - Administração de Bancos de Dados | FAURGS - 2018 - BANRISUL - Desenvolvimento de Sistemas | FAURGS - 2018 - BANRISUL - Segurança da Tecnologia da Informação | FAURGS - 2018 - BANRISUL - Teste de Software | FAURGS - 2018 - BANRISUL - Suporte a Plataforma Mainframe | FAURGS - 2018 - BANRISUL - Gestão de TI | FAURGS - 2018 - BANRISUL - Suporte a Infraestrutura de TI – Turno Noturno | FAURGS - 2018 - BANRISUL - Suporte a Infraestrutura de TI – Turno Diurno | IBFC - 2016 - SES-PR - Engenheiro Mecânico |
Q917332 Inglês

Instrução: The question is related to the text below.



From: The Impact of Bitcoin on Central Banks acesso em 27/12/2107 https://internationalbanker.com/banking/impact-bitcoin-central-banks/ April 11, [email protected]
Consider the phrases and word below.
I - that is II - such as III - specifically
Which could replace namely (l. 04) without significant change in meaning?
Alternativas
Q917330
Inglês Interpretação de texto | Reading comprehension , Vocabulário | Vocabulary ,
Ano: 2018 Banca: FAURGS Órgão: BANRISUL Provas: FAURGS - 2018 - BANRISUL - Administração de Bancos de Dados | FAURGS - 2018 - BANRISUL - Desenvolvimento de Sistemas | FAURGS - 2018 - BANRISUL - Segurança da Tecnologia da Informação | FAURGS - 2018 - BANRISUL - Teste de Software | FAURGS - 2018 - BANRISUL - Suporte a Plataforma Mainframe | FAURGS - 2018 - BANRISUL - Gestão de TI | FAURGS - 2018 - BANRISUL - Suporte a Infraestrutura de TI – Turno Noturno | FAURGS - 2018 - BANRISUL - Suporte a Infraestrutura de TI – Turno Diurno | IBFC - 2016 - SES-PR - Engenheiro Mecânico |
Q917330 Inglês

Instrução: The question is related to the text below.



From: The Impact of Bitcoin on Central Banks acesso em 27/12/2107 https://internationalbanker.com/banking/impact-bitcoin-central-banks/ April 11, [email protected]
Select the alternative that could replace the segment Achieving this recognition has not always been plain sailing, however (l. 02-04) without change in meaning.
Alternativas
Respostas
5821: D
5822: C
5823: D
5824: A
5825: C
5826: E
5827: D
5828: A
5829: C
5830: E
5831: D
5832: B
5833: A
5834: D
5835: C
5836: A
5837: C
5838: C
5839: E
5840: C
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