Um subtítulo adequado para a primeira circunstância que pode...
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Ano: 2026
Banca:
FCC
Órgão:
SEFAZ-SP
Prova:
FCC - 2026 - SEFAZ-SP - Auditor Fiscal da Receita Estadual - AFRE - Tecnologia da Informação e Comunicação - Conhecimentos Gerais (P1) |
Q3916806
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Why Audits Fail: A Story of Missteps and Lessons Learned
24 January 2025
Let's look at three common reasons why audits fall apart and see what we can learn from them.
1. _[subtítulo]_
Picture an auditor walking into a company with a checklist and a laptop, ready to make sense of the chaos. But instead of finding
clarity, they're handed a series of false assumptions. Maybe management paints an overly rosy picture of their processes. Or
worse, the evidence provided is incomplete or outright fabricated. Imagine the frustration of trying to solve a puzzle when pieces
are deliberately hidden or swapped out.
Sometimes it's not malicious - management might not even realize their statements are misleading. But the result is the same:
the auditor can't do theirjob, and critical issues go unnoticed.
2. A Lack of Skilled Resources
Now imagine the audit team itself. Maybe they're new, overwhelmed, or simply don't have the expertise needed to navigate the
complexities of this organization. Instead of spotting red flags, they miss them - or worse, don't even know where to look.
Auditing isn't easy. It takes specialized knowledge to dig into systems, spot gaps in controls, and interpret what the data is really
saying. Without skilled resources, even the most thorough audit plan can fall apart.
3. No Support from the Organization
Finally, imagine the company itself. The audit team asks for access to critical systems but gets stuck waiting for approval.
Employees avoid answering questions because they're either too busy or worried about saying the wrong thing. The systems in place are outdated, making it impossible to track down reliable data. At this point, it's like the auditor is running a race with their
shoelaces tied together.
Auditors can't succeed without support. They need access to systems, cooperation from employees, and tools that make their job
easier -not harder. When the organization doesn't provide this support, even the most well-intentioned audit is doomed.
How to Avoid a Failed Audit
So, how can we change the ending to this story? It comes down to preparation and collaboration. Here are a few things every
organization can do:
- Be Transparent: Don't hide problems. Audits are there to help, not punish.
- Invest in Skills: Train your audit team and give them the tools they need to succeed.
- Foster a Supportive Culture: Make sure employees see audits as opportunities for growth, not something to fear.
(Adapted from https://www.linkedin.com/pulse/why-audits-fail-story-missteps-lessons-learned-morfa-itil-cobit-5-1rghe/)
Um subtítulo adequado para a primeira circunstância que pode impedir uma boa auditoria é
Comentários
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questão confusa.
A) *CORRETO "Maybe management paints an overly rosy picture of their processes".
a empresa vende seu negócio como lindo, mas, na verdade, é um caos.
dai, o auditor é enganado (misled).
B) ERRADO. "the auditor can't do theirjob, and critical issues go unnoticed".
C) ERRADO. "Sometimes it's not malicious".
D) ERRADO. a empresa fornece dados incorretos e o auditor, a partir disso, forma uma opinião errada.
ou seja, o "the organization made false assumptions"
E) ERRADO. a organização é quem falhou em fabricar evidência.
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