The word “shoulder” in “few auditors shoulder as much burden...
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Ano: 2018
Banca:
FGV
Órgão:
Prefeitura de Niterói - RJ
Provas:
FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Controladoria
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FGV - 2018 - Prefeitura de Niterói - RJ - Auditor Municipal de Controle Interno - Auditoria Governamental |
Q920710
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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
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A questão requer conhecimento de vocabulário, O candidato deve saber que a palavra " shoulder", além de significar " ombro", possui outros significados.
A palavra "shoulder" em "poucos auditores carregam tanto peso quanto aqueles que trabalham com o governo" significa
SHOULDER: OMBRO, ASSUMIR, TOLERAR, SUPORTAR
A) braço
B) urso, suportar, carregar
C) mudança, turno.
D) descarregar.
E) remover.
Gabarito do Professor: Letra B.
A palavra "shoulder" em "poucos auditores carregam tanto peso quanto aqueles que trabalham com o governo" significa
SHOULDER: OMBRO, ASSUMIR, TOLERAR, SUPORTAR
A) braço
B) urso, suportar, carregar
C) mudança, turno.
D) descarregar.
E) remover.
Gabarito do Professor: Letra B.
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O verbo to shoulder significa suportar, aceitar e o verbo to bear significa suportar, aguentar, etc; sendo que este é mais usado com os verbos modais can and could.
Dificilimo.
Bear = urso
b-
shoulder in this context means to take the brunt of, to withstand the metaphorical blows that comes with something, usually associated with a cost. shoulder a debt. shoulder a burden. shoulder a risk. bear a risk
A única que eu excluí. kkkkkkkkkkkkkkkkkkkkkkk
Pensei: Não pode ser Bear porque é Urso ou Cerveja. Nada a ver!
Não sabendo que era impossível, foi lá e soube.
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