Questões de Concurso Público SEFAZ-MG 2023 para Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde)
Foram encontradas 49 questões
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031054
Inglês
Texto associado
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
( ) 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
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031055
Inglês
Texto associado
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.
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.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031056
Inglês
Texto associado
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
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031057
Inglês
Texto associado
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
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031058
Inglês
Texto associado
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)