Questões de Concurso Público Prefeitura de Niterói - RJ 2018 para Auditor Municipal de Controle Interno - Controladoria
Foram encontradas 8 questões
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
Texto associado
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:
( ) 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:
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
Texto associado
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:
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 |
Q920710
Inglês
Texto associado
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 word “shoulder” in “few auditors shoulder as much burden
as those who work with the government” means
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
Texto associado
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
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
Texto associado
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:
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:
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
Texto associado
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
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
Texto associado
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:
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
Texto associado
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
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