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Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031065
Sistemas Operacionais
Cálculos numéricos usam arrays para representar vetores,
matrizes e tensores. As operações distribuídas comuns em torno
de arrays podem ser encontrados na especificação Message
Passing Interface (MPI).
Assinale a opção que não figura como uma das operações MPI.
Assinale a opção que não figura como uma das operações MPI.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031064
Sistemas Operacionais
Considere a consulta de streaming que conta os cliques dos
usuários por país para uma campanha publicitária na web a cada
30 minutos. Ao aplicar o modelo de processamento de micro
batch a esta consulta, o fluxo de dados é dividido em duas fases:
batching e processing, como mostra a figura a seguir.
O processamento stream é obtido repetindo as fases de batching e processing para as novas tuplas de dados.
Em relação ao processamento stream em micro-batches, assinale a opção incorreta.
O processamento stream é obtido repetindo as fases de batching e processing para as novas tuplas de dados.
Em relação ao processamento stream em micro-batches, assinale a opção incorreta.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031063
Sistemas Operacionais
O Apache Spark é um framework para processamento paralelo e
oferece suporte ao processamento na memória para aumentar o
desempenho de aplicações de big data.
Em relação aos RDDs e a suas operações, assinale a afirmativa incorreta.
Em relação aos RDDs e a suas operações, assinale a afirmativa incorreta.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031062
Banco de Dados
Matei Zaharia et al. propuseram o framework Spark como
alternativa para processar workloads que reutilizam dados
através de múltiplas operações paralelas.
As opções a seguir apresentam características do framework Spark, à exceção de uma. Assinale-a.
As opções a seguir apresentam características do framework Spark, à exceção de uma. Assinale-a.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031061
Arquitetura de Computadores
O HDFS foi projetado para armazenar arquivos grandes como uma sequência de blocos.
Em relação à replicação dos dados, assinale a afirmativa incorreta.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031060
Engenharia de Software
Machine Learning é um subconjunto da Inteligência Artificial que
utiliza dados e algoritmos para imitar o raciocínio humano.
Em relação aos algoritmos de machine learning, assinale a
afirmativa incorreta.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031059
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)
When the author argues that “the process of an independent
audit of financial statements enhances the trust that is crucial for
the effective functioning of the capital markets system” (2nd
paragraph), he implies this trust is
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)
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) |
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) |
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) |
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: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996549
Auditoria
Um auditor da receita estadual, sem visitar qualquer estabelecimento comercial, empregou técnica de banco de dados a partir da
escrituração eletrônica existente, por meio do qual foi possível montar um painel de empresas, incluindo a composição de
alíquotas incidentes no ingresso de mercadorias e os respectivos créditos pleiteados. Após buscar os casos que mais divergiam
da média, identificou uma empresa específica em que: I. não havia qualquer entrada de produtos isentos; II. havia créditos
contabilizados de mercadorias objeto de consumo próprio; e III. havia créditos contabilizados de mercadorias utilizadas na
formação de ativo permanente.
Nessa hipótese,
Nessa hipótese,
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996548
Contabilidade Geral
Quanto aos erros identificados na Nota Fiscal Eletrônica, conforme o Ajuste SINIEF 07/05,
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996547
Contabilidade Geral
O Ajuste SINIEF 7/2005 cuida de documentos fiscais eletrônicos dos contribuintes do ICMS e seus eventos. Como exemplo
destes documentos e de seus eventos tem-se a Nota Fiscal Eletrônica,
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996546
Contabilidade Geral
Quanto à Escrituração Fiscal Digital para uso pelos contribuintes do ICMS, e, em especial, quanto ao bloco K, que substitui o
registro de controle da produção e do estoque, o Ajuste SINIEF 2/2009 estipulou um cronograma de adesão. Segundo tal
agenda, em estabelecimentos industriais pertencentes a empresa com faturamento anual igual ou superior a R$ 300.000.000,00,
a escrituração completa do bloco K é obrigatória na EFD, para os estabelecimentos industriais classificados nas divisões 11, 12
e nos grupos 291, 292 e 293 da CNAE, a partir de primeiro de janeiro de
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996545
Legislação Estadual
Estabelece o parágrafo primeiro, cláusula nona, do Convênio CONFAZ 142/2018, de que o Estado do Amapá é signatário:
“Ficam as unidades federadas de destino autorizadas a não aplicar o regime de que trata o caput desta cláusula [substituição tributária] nas operações entre estabelecimentos de empresas interdependentes, exceto se o destinatário for varejista”
O convênio, entretanto, não define requisitos para caracterizar a interdependência de pessoas jurídicas. No âmbito da regulamentação amapaense do ICMS, a interdependência
“Ficam as unidades federadas de destino autorizadas a não aplicar o regime de que trata o caput desta cláusula [substituição tributária] nas operações entre estabelecimentos de empresas interdependentes, exceto se o destinatário for varejista”
O convênio, entretanto, não define requisitos para caracterizar a interdependência de pessoas jurídicas. No âmbito da regulamentação amapaense do ICMS, a interdependência
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996544
Legislação Estadual
Conforme o Regulamento do ICMS do Estado do Amapá, aprovado pelo Decreto (AP) no
2269, de 24 de julho de 1998, no âmbito da substituição tributária colhe-se a definição de
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996543
Legislação Estadual
A Nota Fiscal Eletrônica para consumidor final adotada pelo Anexo XXX do Decreto (AP) nº 2.269, de 24 de julho de 1998, é
documento emitido
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996542
Auditoria
Ceticismo profissional, como encontrado NBC TA 200, é a postura
Conheça nossos planos