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Ano: 2024
Banca:
FGV
Órgão:
CGE-PB
Provas:
FGV - 2024 - CGE-PB - Auditor de Contas Públicas - Auditoria Contábil e Finanças Públicas
|
FGV - 2024 - CGE-PB - Auditor de Contas Públicas - Auditoria Governamental |
FGV - 2024 - CGE-PB - Auditor de Contas Públicas - Auditoria de Obras Públicas |
FGV - 2024 - CGE-PB - Auditor de Contas Públicas - Auditoria de Tecnologia da Informação |
Q2387711
Inglês
Texto associado
Audit data analytics, machine learning, and full population
testing
Technologies are evolving at an unprecedented pace and pose
significant challenges and opportunities to companies and related
parties, including the accounting profession. In today’s business
environment, it is inevitable for companies to react quickly to
changing conditions and markets. Many companies are seeking
better ways to utilize emerging technologies to transform how
they conduct business. We live in an age of information
explosion, with technologies capable of making revolutionary
changes in various industries and reshaping business models. At
present, many companies view data as one of their most valuable
assets. They amass an unprecedented amount of data from their
daily business operation and strive to harness the power of data
through analytics. Emerging technologies like robotic process
automation, machine learning, and data analytics also impact the
accounting profession. It is important for the profession to
understand the impacts, opportunities, and challenges of these
technologies.
Specifically, in audit and assurance areas, data analytics and
machine learning will lead to many changes in the foreseeable
future. Audit sampling is one such potential change. The use of
sampling in audits has been criticized since it only provides a
small snapshot of the entire population. To address this major
issue, this study introduces the idea of applying audit data
analytics and machine learning for full population testing through
the concept of “audit-by-exception” and “exceptional
exceptions.” In this way, the emphasis of audit work shifts from
“transaction examination” to “exception examination” and
prioritizes the exceptions based on different criteria.
Consequently, auditors can assess the associated risk based on
the entire population of the transactions and thus enhance the
effectiveness and efficiency of the audit process.
Adapted from the introduction to a study published in:
https://www.sciencedirect.com/science/article/pii/S240591882200006X
The verb form in “has been criticized” (2nd paragraph) is in the:
Ano: 2024
Banca:
CESPE / CEBRASPE
Órgão:
ITAIPU BINACIONAL
Prova:
CESPE / CEBRASPE - 2024 - ITAIPU BINACIONAL - Profissional de Nível Universitário Júnior - Função: Repórter Fotográfico |
Q2383639
Inglês
Texto associado
Text 18A3-I
The roar of a waterfall suggests the power of water. Rampaging floodwaters can uproot strong trees and twist railroad tracks. When the power of water is harnessed, however, it can do useful work for humans.
Since ancient times, people have put the energy in the flow of water to work. They first made water work for them with the waterwheel, a wheel with paddles around its rim. Flowing water rotated the waterwheel, which in turn ran machinery that was linked to it. Today, new kinds of waterwheels — turbines — spin generators that produce electricity. Electricity from water-turned generators is known as hydroelectricity.
By building a dam across a river, the natural upstream water level is elevated and a difference in head is created that can be used to drive turbines and generate electricity. A large upstream reservoir may balance seasonal water flow; rain or melted snow can be stored in the reservoir during the wet season to provide electricity during dry seasons.
Waterpower is distributed unevenly among the continents and nations of the world. Europe and North America have developed much of their waterpower. Asia, South America, and Africa have abundant waterpower potential, but while countries such as China and Brazil have become leading hydroelectric producers, much of the waterpower resource on those continents remains undeveloped.
Elizabeth Lachner. Hydroelectricity. Rosen Publishing Group, 2018 (adapted).
In the third sentence of the second paragraph of text 18A3-I, the pronouns “which” and “it” are both replacing
Ano: 2024
Banca:
CESPE / CEBRASPE
Órgão:
ITAIPU BINACIONAL
Provas:
CESPE / CEBRASPE - 2024 - ITAIPU BINACIONAL - Profissional de Nível Universitário Júnior - Função: Analista de Sistemas
|
CESPE / CEBRASPE - 2024 - ITAIPU BINACIONAL - Profissional de Nível Universitário Júnior - Função: Analista de Suporte |
Q2383500
Inglês
Texto associado
Text 3A4
During the last century water infrastructure projects
involving large dams played a major role in the socio-economic
transformation of many countries. At the same time, in a
significant number of cases the benefits were not shared
equitably, and the negative impacts on the environmental and
sociocultural structures were excessive. In some cases their
economic performance was questionable. Diverging views have
arisen on the merits and demerits of dams, the roles they play,
and their alternatives in providing water and energy services.
However, recognition that such roles are complementary rather
than mutually exclusive has been growing as the dam debate has
moved forward.
It is envisaged that, as part of the global effort to improve
water and energy supplies, more dams will be constructed,
especially in developing countries, alongside other diverse
alternatives. There will, consequently, be a need to enhance the
benefits of dams and avoid many of their drawbacks by applying
better decision-making processes within the overall framework
of sustainability. There are complex issues around the planning
and management of dams in the context of sustainable
development which will need to be adequately considered and
addressed to achieve sustainable outcomes.
Dealing with the environmental and social challenges
within the context of meeting water and energy needs is at the
heart of the sustainability of projects involving dams. Dams are
one of the options, structural or non-structural, available to meet
specific water or energy needs. In many cases water and energy
services are best provided through a mix of options. Each case is
different. A decision to build a dam should emerge after a
comprehensive assessment of the full range of available options,
giving appropriate consideration to all aspects of sustainability.
United Nations Environmental Programme. Dams and Development: Relevant Practices for Improved
Decision-making. Nairobi: The Secretariat of the Dams and Development Project, 2007. p. 10-1 (adapted).
In the end of the second paragraph of text 3A4, the term “which”
refers to
Ano: 2024
Banca:
CESPE / CEBRASPE
Órgão:
ITAIPU BINACIONAL
Prova:
CESPE / CEBRASPE - 2024 - ITAIPU BINACIONAL - Profissional de Nível Universitário Júnior - Função: Analista de Suporte |
Q2383498
Inglês
Texto associado
Text 3A4
During the last century water infrastructure projects
involving large dams played a major role in the socio-economic
transformation of many countries. At the same time, in a
significant number of cases the benefits were not shared
equitably, and the negative impacts on the environmental and
sociocultural structures were excessive. In some cases their
economic performance was questionable. Diverging views have
arisen on the merits and demerits of dams, the roles they play,
and their alternatives in providing water and energy services.
However, recognition that such roles are complementary rather
than mutually exclusive has been growing as the dam debate has
moved forward.
It is envisaged that, as part of the global effort to improve
water and energy supplies, more dams will be constructed,
especially in developing countries, alongside other diverse
alternatives. There will, consequently, be a need to enhance the
benefits of dams and avoid many of their drawbacks by applying
better decision-making processes within the overall framework
of sustainability. There are complex issues around the planning
and management of dams in the context of sustainable
development which will need to be adequately considered and
addressed to achieve sustainable outcomes.
Dealing with the environmental and social challenges
within the context of meeting water and energy needs is at the
heart of the sustainability of projects involving dams. Dams are
one of the options, structural or non-structural, available to meet
specific water or energy needs. In many cases water and energy
services are best provided through a mix of options. Each case is
different. A decision to build a dam should emerge after a
comprehensive assessment of the full range of available options,
giving appropriate consideration to all aspects of sustainability.
United Nations Environmental Programme. Dams and Development: Relevant Practices for Improved
Decision-making. Nairobi: The Secretariat of the Dams and Development Project, 2007. p. 10-1 (adapted).
Maintaining the meaning and correction of text 3A4, the excerpt
“It is envisaged that” could be replaced with
Ano: 2023
Banca:
Instituto Darwin
Órgão:
Prefeitura de Lagoa de Itaenga - PE
Prova:
Instituto Darwin - 2023 - Prefeitura de Lagoa de Itaenga - PE - Professor(a) Anos Finais - 6° ao 9° Ano: Língua Inglesa |
Q2379806
Inglês
Which one of the following options correctly lists
the plural forms of the underlined items in the shopping
list: "1 tomato, 2 soda can, 3 sandwich, 4 potato"?
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