Confira o gabarito extraoficial da prova de Inglês do cargo de Analista Banco Central do Brasil (BACEN) do ano de 2013, comentado pelo professor Jomar Lima. 

 

Recent corporate collapses, such as EBS International and Societé Générale, have brought about brought about renewed scrutiny into corporate governance mechanisms. Given the pervasiveness of Information Tecnology (IT) in many organizations, the examination of corporate governance mechanisms also includes IT governance mechanisms. IT governance is defined as a (structure of relations and processes to direct and control the enterprise in order to achieve the enterprise´s goals by adding value while balacing risk versus return over IT and processes”.
In light of increased public awareness, professional bodies auch the information Systems Audit and Control Association (ISACA) have undertaken a number of steps to provide guidance in the implementation of effective IT governance. The approach taken by ISACA appears to be largely based upon two concepts. The first concept relates to increasing the awareness of issues and concepts relating to IT governance in the public demain. The second concept involves the provision of guidelines and the identification of best-practice IT governance mechanisms. Interestingly, the effectiveness of these best-practice mechanisms in improving IT governance is largely based upon conceptual arguments. As such, it becomes important to ascertain if these best-practice mechanisms do impact upon the level of IT governance.
As IT escalates in terms of importance and pervasiveness in the operations of firms, it is inexorably tied to specific mechanisms that are prescribed for good corporate governance most notably, a sound system of internal controls. Accordingly, effective IT governance is a critical underpinning for a system of good corporate governance that minimizes agency losses for a firm.

Based on the text above, judge the following items.

21 The information Systems Audit and Control Association have advised against a number of steps concerning the implementation of effective IT governance.

21- ERRADA.  A associação citada acima não se posiciona ou aconselha contra uma série de etapas. Justificativa na sentença do primeiro parágrafo abaixo. IT governance is defined as “a structure of relationships and processes to direct and control the enterprise in order to achieve the enterprise’s goals by adding value while balancing risk versus return over IT and its processes.

22 IT governance mechanisms contribute toward and increased level of overall effective IT governance.

22- CERTA. A mesma justificativa da questão anterior que enaltece as vantagens o IT. IT governance is defined as “a structure of relationships and processes to direct and control the enterprise in order to achieve the enterprise’s goals by adding value while balancing risk versus return over IT and its processes.

23 Internal control is a central issue on corporate governance.

23- ERRADA. Internal control isn’t “an issue”‘. It’s a “mechanism”. A justificativa está na sentença abaixo

As IT escalates in terms of importance and pervasiveness in the operations of firms, it is inexorably tied to specific mechanisms that are prescribed for good corporate governance, most notably, a sound system of internal controls.

24 In spite of the pervasiveness of IT in many organizations, it is essential for enterprises to balance risks and detect fraud.

CERTA. A justificativa encontra-se na mesma sentença já citada em justificativas anteriores.

IT governance is defined as “a structure of relationships and processes to direct and control the enterprise in order to achieve the enterprise’s goals by adding value while balancing risk versus return over IT and its processes.

25 Althogh considerable research has been devoted to IT governance, rather less attention has been paid to corporate governance mechanisms.

ERRADA. Não é possível afirmar pelas informações fornecidas pelo texto “um atenção menor” ao mecanismo citado

 

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