Questões da Prova ESAF - 2004 - CGU - Analista de Finanças e Controle - Comum a todos - Prova 1
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Ano: 2004
Banca:
ESAF
Órgão:
CGU
Prova:
ESAF - 2004 - CGU - Analista de Finanças e Controle - Comum a todos - Prova 1 |
Q2387
Inglês
Texto associado
Read the text below in order to answer questions 29
and 30:
Responsibility of Accountants and Auditors
How can accountants and auditors help in this
anticorruption drive? First of all, accountants are the
first set of gatekeepers to ensure that transactions are
valid, at arm's-length, captured, and properly
recorded according to established standards.
Secondly, "as professionals with a duty to protect the
public interest, they are bound by rigorous codes of
professional and personal ethics calling for the
highest levels of integrity and objectivity". Thirdly,
"their key strategic positions within an enterprise or
organization - whether in an internal position or as an
external auditor or adviser - mean that they very
often have access to highly privileged and confidential
information."(Frank Harding: "Corruption: Rising to the
Challenge", IFAC - May/1999.)
Both accountants and auditors perform their
respective functions on the bases of national and
international standards of practice which have clear
guidelines in identifying, for instance, indicators of
fraud and other irregularities, and reporting these to
the highest levels of authority.
Internet: www.guyanajournal.com
Accessed in Nov/2003
and 30:
Responsibility of Accountants and Auditors
How can accountants and auditors help in this
anticorruption drive? First of all, accountants are the
first set of gatekeepers to ensure that transactions are
valid, at arm's-length, captured, and properly
recorded according to established standards.
Secondly, "as professionals with a duty to protect the
public interest, they are bound by rigorous codes of
professional and personal ethics calling for the
highest levels of integrity and objectivity". Thirdly,
"their key strategic positions within an enterprise or
organization - whether in an internal position or as an
external auditor or adviser - mean that they very
often have access to highly privileged and confidential
information."(Frank Harding: "Corruption: Rising to the
Challenge", IFAC - May/1999.)
Both accountants and auditors perform their
respective functions on the bases of national and
international standards of practice which have clear
guidelines in identifying, for instance, indicators of
fraud and other irregularities, and reporting these to
the highest levels of authority.
Internet: www.guyanajournal.com
Accessed in Nov/2003
According to the author, integrity and objectivity are
Ano: 2004
Banca:
ESAF
Órgão:
CGU
Prova:
ESAF - 2004 - CGU - Analista de Finanças e Controle - Comum a todos - Prova 1 |
Q2386
Inglês
Texto associado
Read the text below in order to answer questions 25
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
The text
Ano: 2004
Banca:
ESAF
Órgão:
CGU
Prova:
ESAF - 2004 - CGU - Analista de Finanças e Controle - Comum a todos - Prova 1 |
Q2385
Inglês
Texto associado
Read the text below in order to answer questions 25
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
According to the text, Brazil's central bank rate vote demonstrates
Ano: 2004
Banca:
ESAF
Órgão:
CGU
Prova:
ESAF - 2004 - CGU - Analista de Finanças e Controle - Comum a todos - Prova 1 |
Q2384
Inglês
Texto associado
Read the text below in order to answer questions 25
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
In paragraph 3, the author refers to
Ano: 2004
Banca:
ESAF
Órgão:
CGU
Prova:
ESAF - 2004 - CGU - Analista de Finanças e Controle - Comum a todos - Prova 1 |
Q2383
Inglês
Texto associado
Read the text below in order to answer questions 25
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
In paragraph 1, the text refers to an interest rate cut which