Questões de Concurso Público Câmara dos Deputados 2014 para Analista Legislativo, Consultor Legislativo Área XX
Foram encontradas 15 questões
S. Ramamoorti. Internal auditing: history, evolution, and prospects. p. 3. Internet: https://na.theiia.org (adapted).
The author points to a discontinuity in the history of financial bookkeeping from the end of the 15th century to the 18th century.
S. Ramamoorti. Internal auditing: history, evolution, and prospects. p. 3. Internet: https://na.theiia.org (adapted).
The word “allay” (l.3) is used as a verb and it means reduce or ease.
S. Ramamoorti. Internal auditing: history, evolution, and prospects. p. 3. Internet: https://na.theiia.org (adapted).
People have inherited from the Bible the notion that auditing is necessary because of the inherently dishonest nature of human beings.
S. Ramamoorti. Internal auditing: history, evolution, and prospects. p. 3. Internet: https://na.theiia.org (adapted).
Without changing the meaning of the text, the fragment “explains the basic rationale for instituting controls rather straightforwardly” (l.16-17) could be correctly replaced with explains a common-sense approach to retain control instead of simply handing it over.
The Economist, December 7th 2013, p. 68 (adapted).
If the expression “for all the” (l.6) were replaced by despite the, the text would still be correct and the meaning of the sentence would be maintained, something that would not occur if it were replaced by if there is.
The Economist, December 7th 2013, p. 68 (adapted).
In line 8, “bean-counters” is a derogatory expression used to describe second-class accountants who deal specifically with agribusiness.
The Economist, December 7th 2013, p. 68 (adapted).
The idea expressed in the second paragraph can be correctly explained by the following sentence: In 2002 a draft bill was voted by the American Congress proposing the setting of enhanced standard for all US state-owned-company boards, management and public accounting firms.
The Economist, December 7th 2013, p. 68 (adapted).
According to the text, Congress’ underlying motivation to pass the Sarbanes-Oxley act was its indignation over the shameful behaviour of some corporations in early 21st century.
The Economist, December 7th 2013, p. 68 (adapted).
Assessing the criteria businesses apply to set a price to their intangible assets is the kind of job that makes auditors highly anxious.
The Economist, December 7th 2013, p. 68 (adapted).
The title of the text refers to the fact that it is necessary to start regarding auditors as key players in today’s globalized world.
The Economist, December 7th 2013, p. 68 (adapted).
One of the premises of the text is that every time there is a sudden economic crisis, we tend to quickly try to find a culprit.
Idem (adapted).
The author accuses some firms of bribing unscrupulous academics to put forward compelling arguments hereby they could block proposals to create mandatory audit rotation.
Idem (adapted).
The fragment “longer tenures yield better results” (l.8) indicates that it is necessary a considerable amount of time for an auditing company which has been hired to sharpen its auditing skills and deliver superior results.
Idem (adapted).
In “to me that’s not an audit, that’s a joint venture” (l.5), the word “that” refers to the situation mentioned before, that is, the same auditing firm being responsible for a client for too long a period of time.
Idem (adapted).
The expression “magic bullet” (l.23) could be correctly replaced by cure-all, wonder drug or perfect solution, without any change in its meaning.