Foram encontradas 25.769 questões
Resolva questões gratuitamente!
Junte-se a mais de 4 milhões de concurseiros!
Internal audit’s role in ESG reporting
Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported.
What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters.
Embarking on the ESG journey
Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment.
They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively.
Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals.
As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation.
Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls.
Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf
( ) One of the hurdles of ESG issues is that they have been restricted to a single group of experts.
( ) There has been such a great demand for publicizing government efforts towards ESG that reports have become accurate and systematized.
( ) Part of the internal auditor’s job is to be knowledgeable enough in the area of ESG so as to be able to provide solid guidance to those in charge of the administration.
The statements are, respectively:
Judge the following item, based on the previous text.
According to the text, the speculations about extraterrestrial
life started in the late 1800s due to canal-like features
observed on Mars.
Judge the following item, based on the previous text.
The War of the Worlds was a radio drama that told the real
story of an invasion from Mars, panicking countless people.
Judge the following item, based on the previous text.
In the last sentence of the last paragraph, the word “prickly”
means peaceful.
Considering the previous text, judge the following item.
Although there is a movement of people ditching their
smartphones in order to have what they think is a better life
quality, millions believe digital technology is essential to
everyone’s lives.
Considering the previous text, judge the following item.
It was when Dulcie Cowling was in the park with her two
kids that she took her decision to ditch her smartphone and
then she told her family and friends about it after Christmas.
Considering the previous text, judge the following item.
People who are giving up on their mobile devices believe
they were spending too much time with being connected and
they were missing their real lives because of that.
Considering the previous text, judge the following item.
In the sentence (thirteenth paragraph) “Yet, while some
worry about how much time they spend on their handset, for
millions of others they are a godsend.”, the word “Yet” is
synonymous with However.
Considering the previous text, judge the following item.
According to the text, handsets are essential for people
because sometimes healthcare, education and social services
are offered only through smartphones.
Concerning the previous text and its linguistic aspects, judge the following item.
According to the text, in Spain there are villages that were
very important cities during the time of the American Wild
West.
Concerning the previous text and its linguistic aspects, judge the following item.
Rafael Molina owns one of the most famous film sets in the
history of Western movies.
Concerning the previous text and its linguistic aspects, judge the following item.
It can be inferred from the text that many different
productions were made in Almería because its landscapes are
very convenient and diversified.
Concerning the previous text and its linguistic aspects, judge the following item.
The fragment “Fernández started his career as a cowboy after
completing a stuntman course a decade ago” can be correctly
rewritten as A decade ago, Fernández started his career as
a cowboy and then he completed a stuntman course,
without changing the meaning of the text.
Concerning the previous text and its linguistic aspects, judge the following item.
In the fragment ‘The good guy only has to keep things in
order’, the word ‘has’ could be correctly replaced with must,
without changing the meaning of the text.
Concerning the previous text and its linguistic aspects, judge the following item.
In the fifth paragraph, the word “stuntman” means a man
who performs a dangerous action which needs to be done by
someone skilled, especially instead of an actor in a film or
television programme.
Associe corretamente a forma de correção à sua definição.
FORMAS DE CORREÇÃO
1 - Correção direta 2 - Autocorreção (self-correction) 3 - Correção com toda a turma (whole classroom correction) 4 - Correção com os pares (peer correction)
DEFINIÇÕES
( ) É a leitura do texto pelo próprio aluno, sem ajuda externa (colega ou professor), ou o professor pode indicar que um erro foi produzido.
( ) O professor seleciona alguns tipos de erros e trabalha-os no quadro, pois o erro de um poderá esclarecer a dúvida do outro e, com isso, todos poderão aprender.
( ) É a forma de correção mais tradicional feita pelo professor; ela implica marcar no texto os erros e fornecer a forma correta, com maior ênfase nos aspectos formais; pode ou não ser levado em conta o aspecto comunicativo.
( ) Os alunos trabalham com os colegas para fazer a correção de seus textos. Ela pode ser realizada em pares, em trios etc. Esse tipo de correção é muito positivo por permitir uma interação maior entre os alunos, o que pode, consequentemente, levá-los a construir o seu conhecimento por meio de uma aprendizagem colaborativa.
A sequência correta dessa associação é
I - In 1780 John Adams, as part of his proposal to Congress for an American Academy, was in no doubt: "English is destined to be in the next and succeeding centuries more generally the language of the world than Latin was in the last or French is in the present age. The reason of this is obvious,
BECAUSE
II - the increasing population in America, and their universal connection and correspondence with all nations will, aided by the influence of England in the world, whether great or small, force their language into general use, in spite of all the obstacles that may be thrown in their way, if any such there should be". He proved to be an accurate prophet.
Sobre as asserções, é correto afirmar que
Avalie o que se afirmam serem algumas dessas competências, de acordo com a BNCC.
I - Identificar similaridades e diferenças entre a língua inglesa e a língua materna/outras línguas, articulando -as a aspectos sociais, culturais e identitários, em uma relação intrínseca entre língua, cultura e identidade.
II - Utilizar novas tecnologias, com novas linguagens e modos de interação, para pesquisar, selecionar, compartilhar, posicionar-se e produzir sentidos em práticas de letramento na língua inglesa, de forma ética, crítica e responsável.
III - Elaborar repertórios linguístico-discursivos da língua inglesa, aplicados somente no Brasil, de modo a reconhecer a diversidade linguística como direito e valorizar os usos heterogêneos, híbridos e multimodais emergentes nas sociedades contemporâneas.
IV - Comunicar-se na língua inglesa, por meio do uso variado de linguagens em mídias impressas ou digitais, reconhecendo-a como ferramenta de acesso ao conhecimento, de ampliação das perspectivas e de possibilidades para a compreensão dos valores e interesses de outras culturas e para o exercício do protagonismo social, sem a necessidade de considerar o mundo do trabalho.
Está correto apenas o que se afirma em
Analise as asserções a seguir e a relação proposta entre elas.
I - Ao se entender a linguagem como prática social, como possibilidade de compreender e expressar opiniões, valores, sentimentos, informações, oralmente e por escrito, o estudo de palavras e de estruturas deve ser interessante para o estudante, em relação à língua, principalmente
PORQUE
II - permite a oportunidade de arriscar-se a interpretá-la e a utilizá-la em suas funções de comunicação e esse estudante acabará vendo sentido em aprendê-la.
Sobre as asserções, é correto afirmar que