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Q3154548 Direito Civil
Os Tribunais de Contas são órgãos independentes, de envergadura constitucional, responsáveis pelo controle externo da Administração Pública, ostentando competências próprias e privativas.
As decisões proferidas pelas Cortes de Contas têm capacidade de impactar diretamente a esfera jurídica dos órgãos jurisdicionados, definindo deveres e responsabilidades.
Nesse contexto, considerando as disposições da Lei de Introdução às Normas do Direito Brasileiro - LINDB, no âmbito de sua atuação, o Tribunal de Contas do Estado do Piauí
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Q3154547 Direito Administrativo
O Governo do Estado do Piauí pretende realizar, no exercício financeiro de 2025, tratativas para adquirir, entre outros, os bens e serviços listados a seguir.

I. Aquisição de software inovador de inteligência artificial com funcionalidades adaptadas, específica e individualmente, para cada tipo de trabalho executado por suas Secretarias de Estado, a serem definidas e identificados durante o processo licitatório.

II. Registro formal de preços de notebooks de última geração a serem licitados quando da implementação do software de inteligência artificial.

III. Chamamento público de profissionais interessados na prestação de serviço de TI e manutenção de equipamentos informáticos, em regime de contratação simultânea e padronizada.

No que tange à Lei de Licitações (Lei nº 14.133/2021), os instrumentos jurídicos a serem adotados pela administração do Estado do Piauí para a aquisição dos bens e serviços supramencionados (segundo a ordem apresentada) são, respectivamente,
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Q3154540 Controle Externo
Em razão da prática de ato danoso ao erário, o TCE-PI aplicou multa e imputou débito a João, gestor de uma autarquia de município jurisdicionado àquela Corte de Contas.
A decisão do TCE-PI que resultou na imputação de débito a João tem natureza de 
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Q3154536 Auditoria
A NBASP 400 - Auditoria de Conformidade assegura que o auditor execute seu trabalho de maneira objetiva, garantindo a transparência e a integridade da gestão pública. Ao promover a conformidade, a NBASP 400 reforça a responsabilidade e a prestação de contas, fortalecendo a confiança da sociedade nas instituições governamentais.
Assinale a opção que indica o elemento que um Relatório de Auditoria de Conformidade deve incluir. 
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Q3154522 Controle Externo
Rodrigo, servidor público efetivo do município de Teresina-PI, requereu sua aposentadoria perante o órgão de origem, tendo o ato de aposentadoria sido encaminhado ao TCE-PI para fins de apreciação de sua legalidade.
Seis anos após a chegada do processo à Corte de Contas, sua análise foi realizada por Márcio, auditor de controle externo, que verificou ainda serem necessários 7 meses de efetivo exercício das atividades para que Rodrigo alcançasse o período aquisitivo para sua aposentadoria.
Considerando a jurisprudência do Supremo Tribunal Federal acerca do tema, o auditor, em sede de instrução processual, deve
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Q3154510 Inglês
Read Text II and answer the five questions that follow it


Text II

OpenAI’s GPT-4 Scores in the Top 1% of Creative Thinking

By Erik Guzik

   Of all the forms of human intellect that one might expect artificial intelligence to emulate, few people would likely place creativity at the top of their list. Creativity is wonderfully mysterious—and frustratingly fleeting. It defines us as human beings—and seemingly defies the cold logic that lies behind the silicon curtain of machines. Yet, the use of AI for creative endeavors is now growing.

   New AI tools like DALL-E and Midjourney are increasingly part of creative production, and some have started to win awards for their creative output. The growing impact is both social and economic—as just one example, the potential of AI to generate new, creative content is a defining flashpoint behind the Hollywood writers’ strike.

   And if our recent study into the striking originality of AI is any indication, the emergence of AI-based creativity—along with examples of both its promise and peril—is likely just beginning.

   When people are at their most creative, they’re responding to a need, goal, or problem by generating something new—a product or solution that didn’t previously exist.

    In this sense, creativity is an act of combining existing resources — ideas, materials, knowledge — in a novel way that’s useful or gratifying. Quite often, the result of creative thinking is also surprising, leading to something the creator did not — and perhaps could not — foresee.

    Our results?

   GPT-4 scored in the top 1 percent of test-takers for the originality of its ideas. From our research, we believe this marks one of the first examples of AI meeting or exceeding the human ability for original thinking.

   In short, we believe that AI models like GPT-4 are capable of producing ideas that people see as unexpected, novel, and unique. Other researchers are arriving at similar conclusions in their research of AI and creativity.

Adapted from https://singularityhub.com/2023/09/10/openais-gpt-4-scores-in-thetop-1-of-creative-thinking/
The modal verb might in one might expect artificial intelligence to emulate (1st paragraph) expresses
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Q3154509 Inglês
Read Text II and answer the five questions that follow it


Text II

OpenAI’s GPT-4 Scores in the Top 1% of Creative Thinking

By Erik Guzik

   Of all the forms of human intellect that one might expect artificial intelligence to emulate, few people would likely place creativity at the top of their list. Creativity is wonderfully mysterious—and frustratingly fleeting. It defines us as human beings—and seemingly defies the cold logic that lies behind the silicon curtain of machines. Yet, the use of AI for creative endeavors is now growing.

   New AI tools like DALL-E and Midjourney are increasingly part of creative production, and some have started to win awards for their creative output. The growing impact is both social and economic—as just one example, the potential of AI to generate new, creative content is a defining flashpoint behind the Hollywood writers’ strike.

   And if our recent study into the striking originality of AI is any indication, the emergence of AI-based creativity—along with examples of both its promise and peril—is likely just beginning.

   When people are at their most creative, they’re responding to a need, goal, or problem by generating something new—a product or solution that didn’t previously exist.

    In this sense, creativity is an act of combining existing resources — ideas, materials, knowledge — in a novel way that’s useful or gratifying. Quite often, the result of creative thinking is also surprising, leading to something the creator did not — and perhaps could not — foresee.

    Our results?

   GPT-4 scored in the top 1 percent of test-takers for the originality of its ideas. From our research, we believe this marks one of the first examples of AI meeting or exceeding the human ability for original thinking.

   In short, we believe that AI models like GPT-4 are capable of producing ideas that people see as unexpected, novel, and unique. Other researchers are arriving at similar conclusions in their research of AI and creativity.

Adapted from https://singularityhub.com/2023/09/10/openais-gpt-4-scores-in-thetop-1-of-creative-thinking/
Based on Text II, mark the statements below as true (T) or false (F).

( ) The text opens by asserting that emulating human creativity has always been considered by everybody as a priority in AI projects.
( ) The outcome of creative thinking can be unpredictable at times.
( ) The author concludes that using AI for creative ventures is worth the effort.

The statements are, respectively,
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Q3154508 Inglês
Read Text I and answer the five questions that follow it


Text I

Cybersecurity risk: time for auditors to take heed?

   The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

     […]

   Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.


Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/
The first word in the fragment Perhaps due to its constantly evolving nature (2nd paragraph) expresses
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Q3154506 Inglês
Read Text I and answer the five questions that follow it


Text I

Cybersecurity risk: time for auditors to take heed?

   The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

     […]

   Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.


Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/
In technology has become a huge part of both our everyday lives and today’s business environment (1st paragraph), the word huge is similar in meaning to
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Q3154505 Inglês
Read Text I and answer the five questions that follow it


Text I

Cybersecurity risk: time for auditors to take heed?

   The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

     […]

   Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.


Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/
In the title, the expression take heed can be replaced, without significant change in meaning, by
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Q3154504 Inglês
Read Text I and answer the five questions that follow it


Text I

Cybersecurity risk: time for auditors to take heed?

   The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

     […]

   Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.


Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/
The objective of Text I is to
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Q3154497 Português
Assinale a frase em que termo sublinhado não mantém coesão com um termo anterior.
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Q3154457 Administração Financeira e Orçamentária
De acordo com a Lei Complementar nº 101/2000, acompanharão o Relatório Resumido da Execução Orçamentária, demonstrativos relativos a resultados
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Q3154415 Controle Externo
Ismar Viana destaca que é necessário “...afastar das atividades de controle o agente a quem é atribuído o mister de executar outras funções, tendo em vista que, no regular exercício da função de controle, quem controla não deve executar, quem executa não deve controlar.” (2019, p.12)
O princípio da atividade de controle da Administração Pública a que se refere o autor é o
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Q3154412 Controle Externo
José, Diretor-Presidente da Fundação de Educação do Município Beta, localizado no Estado Alfa, foi nomeado para esse cargo em janeiro de 2016, hipótese em que recebeu um montante significativo de recursos necessários à implementação de uma política pública voltada à melhoria da qualidade da educação.
Em agosto de 2022, José foi exonerado do cargo, ocasião em que o Tribunal de Contas do Estado Alfa (TCE) iniciou uma auditoria para apurar a falta de aplicação dos recursos e a não realização da referida política pública.
Em setembro de 2024, o TCE julgou os fatos apontados no relatório de auditoria, aplicando a José as penalidades de multa e de inabilitação para o exercício de cargo em comissão na administração pública direta e indireta nos entes federativos do Estado Alfa.
Nessa hipótese, sobre a decisão do TCE que resultou na aplicação de penalidades, assinale a afirmativa correta.
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Q3154401 Administração Financeira e Orçamentária
Com relação ao Anexo de Metas Fiscais, que integrará o Projeto de Lei de Diretrizes Orçamentárias, em atendimento ao disposto no Art. 4º, § 1º, da Lei Complementar nº 101/2000, e que deverá ser elaborado, de acordo com o Art. 1º, § 2º, da LRF, pelo Poder Executivo da União, dos Estados, do Distrito Federal e dos Municípios, abrangendo tanto o Poder Executivo quanto os Poderes Legislativo e Judiciário, avalie as afirmativas a seguir.

I. O cumprimento das metas deve ser acompanhado com base nas informações divulgadas no Relatório Resumido da Execução Orçamentária e no Relatório de Gestão Fiscal.

II. O Demonstrativo das Metas Anuais deverá ser instruído com a memória e a metodologia de cálculo, visando esclarecer a forma de obtenção dos valores relativos a receitas, despesas, resultado primário, resultado nominal, e montante da dívida pública.

III. O Demonstrativo de Metas Anuais tem por objetivo, além de dar transparência sobre as metas fiscais, orientar a elaboração do projeto de lei orçamentária anual, de forma a permitir o alcance das metas, conforme planejado.

Está correto o que se afirma em
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Q3154399 Administração Financeira e Orçamentária
Com relação ao Orçamento-Programa, avalie as afirmativas a seguir e assinale (V) para a verdadeira e (F) para a falsa.

( ) O Orçamento-Programa está ligado à ideia de planejamento. Assim, o orçamento deve considerar os objetivos que o governo pretende alcançar, durante um período determinado de tempo.

( ) O Orçamento-Programa tem como característica marcante a avaliação da eficiência, da eficácia e da efetividade das ações governamentais.

( ) No Orçamento-Programa as decisões orçamentárias são tomadas tendo em vista as necessidades das unidades organizacionais.

As afirmativas são, respectivamente,
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Q3154394 Administração Financeira e Orçamentária
Do Manual Técnico do Orçamento depreende-se as possíveis tipologias para classificação da despesa.
A esse respeito, assinale a afirmativa correta.
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Q3154383 Administração Pública
Nos últimos anos, a administração pública brasileira tem dado cada vez mais atenção à gestão da integridade. Programas de integridade, que abrangem ações preventivas e corretivas contra fraudes e corrupção, são fundamentais para promover a confiança pública e criar um ambiente favorável ao desenvolvimento econômico.
Assinale a opção que descreve a função suporte da alta administração nos programas de integridade.
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Q3154382 Administração Pública
O neocorporativismo é um sistema de intermediação de interesses em que as organizações são limitadas, e o Estado lhes dá o monopólio da representação em troca de alguma influência sobre nomeações no parlamento.
Assinale a opção que apresenta requisitos para o estabelecimento do neocorporativismo.
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Respostas
121: B
122: E
123: E
124: D
125: E
126: C
127: B
128: E
129: B
130: A
131: D
132: C
133: D
134: D
135: D
136: E
137: B
138: E
139: D
140: A