Questões de Concurso – Aprova Concursos

1)

Q688121 - FGV - 2018 - SEPLAG-RJ - Auditor Municipal de Controle Interno - Auditoria Governamental

The sentence that informs that one of the challenges associated with governmental-level internal auditing is the problem of continuity is:

a) “Turnover in the political sector is high with appointed executives seldom lasting for more than two years”.
b) “In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex”.
c) “On top of that, newly appointed officials often come from outside departments or agencies”.
d) “In the private sector, business objectives are clear and are conducive to metrics”.
e) “Most companies undervalue the importance of risk culture”.

2)

The sentence that warns about the harmful effects advances in technology may bring is:

a) “Blockchain’s ledger-based technology can simplify the procurement process”.
b) “Technological advances can threaten people’s livelihoods in any number of professions”.
c) “…what’s really happened is that the accountant’s and the auditor’s role has just evolved”.
d) “…the accounting profession can continue to thrive through the use of blockchain technology”.
e) “Large and medium-size CPA firms already are seeing the implications of blockchain for their clients”.

3)

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:

4)

The title of Text II introduces a

5)

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:

6)

The last paragraph states that, when developing campaigns and programs, auditors should not work

7)

The word “shoulder” in “few auditors shoulder as much burden as those who work with the government” means

8)

During the panel presentation in New York, Erik Asgeirsson showed to be