Questões de Concurso Público SEFAZ-MG 2023 para Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde)

Foram encontradas 50 questões

Q2031054 Inglês
     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
Based on the text, mark the statements below as True (T) or False (F).
( ) The effects of blockchain technology in auditing nowadays are quite clear.
( ) It will be necessary for CPA auditors to acquaint themselves with the fundamentals of blockchain and to team up with specialists to gauge technical hazards.
( ) The interest in blockchain technology is already dwindling.

The statements are, respectively
Alternativas
Q2031055 Inglês
     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
As regards the author’s opinion, analyse the assertions below.
I. Auditors should try to keep abreast of the latest developments in technology.
II. CPA auditors’ skepticism is an asset to the profession.
III. Those involved in auditing seems to be rather refractory to change.
Alternativas
Q2031056 Inglês
     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
The word “unlikely” in “A blockchain is unlikely to replace these judgments” (2nd paragraph) implies
Alternativas
Q2031057 Inglês
     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
“Furthermore” in “Furthermore, the process of an independent audit of financial statements enhances the trust” (2nd paragraph) can be replaced without change of meaning by
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Q2031058 Inglês
     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
The first sentence of the last paragraph offers a(n)
Alternativas
Q2031059 Inglês
     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
When the author argues that “the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system” (2nd paragraph), he implies this trust is
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Q2031060 Engenharia de Software
Machine Learning é um subconjunto da Inteligência Artificial que utiliza dados e algoritmos para imitar o raciocínio humano. Em relação aos algoritmos de machine learning, assinale a afirmativa incorreta.
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Q2031061 Arquitetura de Computadores

O HDFS foi projetado para armazenar arquivos grandes como uma sequência de blocos.


Em relação à replicação dos dados, assinale a afirmativa incorreta.

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Q2031062 Banco de Dados
Matei Zaharia et al. propuseram o framework Spark como alternativa para processar workloads que reutilizam dados através de múltiplas operações paralelas.
As opções a seguir apresentam características do framework Spark, à exceção de uma. Assinale-a.
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Q2031063 Sistemas Operacionais
O Apache Spark é um framework para processamento paralelo e oferece suporte ao processamento na memória para aumentar o desempenho de aplicações de big data.
Em relação aos RDDs e a suas operações, assinale a afirmativa incorreta.
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Q2031064 Sistemas Operacionais
Considere a consulta de streaming que conta os cliques dos usuários por país para uma campanha publicitária na web a cada 30 minutos. Ao aplicar o modelo de processamento de micro batch a esta consulta, o fluxo de dados é dividido em duas fases: batching e processing, como mostra a figura a seguir.
Imagem associada para resolução da questão

O processamento stream é obtido repetindo as fases de batching e processing para as novas tuplas de dados.

Em relação ao processamento stream em micro-batches, assinale a opção incorreta
Alternativas
Q2031065 Sistemas Operacionais
Cálculos numéricos usam arrays para representar vetores, matrizes e tensores. As operações distribuídas comuns em torno de arrays podem ser encontrados na especificação Message Passing Interface (MPI).
Assinale a opção que não figura como uma das operações MPI.
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Q2031066 Sistemas Operacionais
O principal objetivo do Hadoop YARN foi dividir as funcionalidades de gerenciamento de recursos e agendamento/monitoramento de tarefas em daemons separados.
Assinale a opção que não figura como uma característica da arquitetura de Hadoop YARN.
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Q2031067 Programação
1. linhas = sc.textFile("dados.txt") 2. linhasComprimento = linhas.map(lambda s: len(s)) 3. totalComprimento = linhasComprimento.reduce(lambda a, b: a + b)
Em relação ao código pyspark acima, assinale a afirmativa incorreta.
Alternativas
Q2031068 Engenharia de Software
A recente explosão de machine learning e deep learning tornou os tensores populares. TensorFlow e PyTorch são dois frameworks com suporte a API de tensor.
Em relação aos tensores, assinale a opção incorreta.
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Q2031069 Banco de Dados
As opções a seguir descrevem os passos de uma técnica genérica de deduplicação. A entrada é um novo bloco de dados (chunk) de um arquivo “DC” e a saída é um bloco de dados se é encontrado.
A esse respeito, assinale a opção incorreta.
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Q2031070 Engenharia de Software
Em uma equipe ágil, um dos papéis mais importantes é o do responsável por planejar o desenvolvimento do produto, escolhendo e priorizando os itens do backlog e garantindo que o máximo de valor seja entregue a cada sprint.
Assinale a opção que indica o nome correto desse membro do time.
Alternativas
Q2031071 Engenharia de Software
Os padrões de projeto de software (design patterns) tiram proveito máximo dos pilares da orientação a objetos. Usemos como exemplo o padrão Abstract Factory, que é um padrão de projeto criacional que permite produzir famílias de objetos relacionados sem especificar suas classes concretas.
O principal pilar da orientação a objetos usado nesse design pattern é 
Alternativas
Q2031072 Engenharia de Software
O comando git que deve ser usado para descartar commits que foram feitos apenas localmente e traz o repositório local para o estado do último push do repositório remoto é o
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Q2031073 Engenharia de Software
Em domain-driven design (DDD), a linguagem ubíqua ou linguagem onipresente é um conceito central.
Assinale a opção que indica seu principal objetivo.
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Respostas
1: A
2: C
3: B
4: D
5: B
6: E
7: C
8: D
9: B
10: E
11: A
12: C
13: D
14: B
15: E
16: E
17: D
18: D
19: A
20: D