FGV-2014-CGE/MA- Auditor - Concurso Público da Controladoria Geral do Estado do Maranhão - Prova de LÍNGUA INGLESA com gabarito.

Welcome back to another post!

Neste post, veremos a Prova de INGLÊS do Concurso Público da  Controladoria Geral do Estado do Maranhão.

PROVA: FGV-2014-CGE/MA- Auditor, 

Lembre-se, adquira "100 QUESTÕES COMENTADAS-AUDITOR FISCAL-LÍNGUA INGLESA" no site da loja https://questoescomentadasingles.com.br/.

Agora, vamos à prova.

Read text 1 and answer questions 26 to 28:

Text 1

Technology: A Blessing or a Curse During the Audit?

The pace of technology change continues to move at what seems to be nearly the speed of light and shows no real signs of slowing down. What is considered a new technology today is old technology tomorrow. In contrast to the speed of change in technology, consider the speed of change in the audit world. Unfortunately, audit processes and approaches have not changed in what seems to be light years.

Many firms jumped on the technology bandwagon over the past several years but frequently question their return on investment through enhanced efficiency and improved audit effectiveness. Bill Gates is quoted at stating, "The first rule of any technology used in a business is that automation applied to an efficient operation will magnify the efficiency. The second is that automation applied to an inefficient operation will magnify the inefficiency."Unfortunately, many firms unknowingly followed Mr. Gates’ second rule and have applied technology to inefficient processes. The end result has been minimal improvement in efficiency and effectiveness, at best. While many firms wanted their technology investment to be a blessing, it just hasn’t turned out that way. The good news is that it is not too late. You can turn the tide and have technology utilization become a tremendous asset in your audit process.

(adapted from http://www.kscpa.org/writable/files/Anderson AuditExpress/technologyblessingorcurse.pdf)

👉 Questão  26 
The title of Text 1 presents a(n):
(A) doubt.
(B) addition.
(C) certainty.
(D) emphasis.
(E) conclusion.
👍 Gabarito  A 
TÓPICO - IDEIA CONTEXTUAL : A  tecnologia é uma bênção ou uma maldição?!!! → INCERTEZA.
"Technology: A Blessing or a Curse During the Audit?"
(Tecnologia: uma bênção ou uma maldição durante a auditoria?)
*Alternativa (A): doubt → DÚVIDA/INCERTEZA.
*Alternativa (B): addition → ADIÇÃO/ACRÉSCIMO.
*Alternativa (C): certainty → CERTEZA/CONVICÇÃO.
*Alternativa (D): emphasis → ÊNFASE/REALCE.
*Alternativa (E): conclusion → CONCLUSÃO/INFERÊNCIA. 
👉 Questão  27 
The change that the writer refers to in the first paragraph is:
(A) random.
(B) gradual.
(C) subtle.
(D) slow.
(E) fast.
👍  Gabarito  E 

👉 Questão  28 
According to the author, technology can be useful to auditing if it is used:
(A) carelessly.
(B) consciously.
(C) negligently.
(D) inattentively.
(E) indiscriminately.
👍 Gabarito  B 

Read text 2 and answer questions 29 to 32:

Text 2

The Challenges Facing Government Auditors

Friday, 26 July, 2013 14:57

Written by Joe Crampton

When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors' Richard Chambers wrote in his recent blog, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.

Internal auditors play a pivotal role in the relationship between the government and citizens. It's up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government's inner workings. Put simply, auditors are key to ensuring the public's trust in their government is well-founded and not abused.

(from http://www.resolvergrc.com/blog/ the-challenges-facing-government-auditors/)

👉 Questão  29 
The title of Text 2 implies that government auditors may:
(A) work on quite easy tasks.
(B) not take unnecessary risks.
(C) meet some difficult issues.
(D) trust their political leaders.
(E) have to change their career.
👍 Gabarito  C 

👉 Questão  30 
Read the statements below and mark them as true (T) or false (F):
( ) Government auditors work less than other auditors.
( ) The work of government auditors is more demanding.
( ) Private sector auditors feel as much pressure as other auditors.
The statements are, respectively:
(A) F – T – F
(B) T – F – T
(C) F – F – T
(D) T –T – F
(E) F – T – T
👍  Gabarito  A 

👉 Questão  31 
When the author qualifies the role of auditors as "pivotal", he means it is:
(A) peripheral.
(B) dangerous.
(C) traditional.
(D) modern.
(E) central.
👍  Gabarito  E 

👉 Questão  32 
The phrase that can replace "Put simply" without change in meaning is:
(A) On the contrary.
(B) In other words.
(C) To begin with.
(D) As soon as.
(E) In spite of.
👍  Gabarito  B 

Read text 3 and answer questions 33 to 35:

Text 3

The Future of Auditing

The past financial crisis that many economies all over the world experienced prompted a renewed interest in the role and importance of auditing. The future of auditing will therefore be closely tied to the continuous ripples of effects that the world is still experiencing due to the financial crisis. However, it is to be expected that this industry would continue to grow in prevalence in the business world.

Now, more and more companies are realising that the audit and assurance professions are vital to an organisation. In fact, many companies who, in the past, did not conduct audits now find the need to do so. They are realising the need to go back to the basic management principles so they can identify problematic management practices and rectify them; audit plays a key role in this as only a true and effective audit can conduct effective fraud detection and risk management procedures within a company. Firms are thus advised to staff an internal audit department or to outsource audit work to specialist providers just to meet its auditing requirements.

(from http://www.careersinaudit.com/article/the-future-of-auditing/)

👉 Questão  33 
According to the text, interest in auditing has increased due to:
(A) management principles.
(B) poor professionalism.
(C) business intelligence.
(D) economic problems.
(E) statistical methods.
👍 Gabarito  D 

👉 Questão  34 
Read the following sentences:
I. Auditors have found risk detection too problematic to be conducted.
II. Many companies are becoming aware of the need for auditing.
III. All the firms that never audited do not see the need for it now.
IV. Auditing has turned into a main issue in management practice.
Indicate the sentences which are in line with the points raised in Text 3.
(A) I and II.
(B) I and III.
(C) II and IV.
(D) II and III.
(E) I and IV.
👍  Gabarito  C 

👉 Questão  35 
When the author states that "Firms are thus advised to staff an internal audit department or to outsource audit work to specialist providers" this means this instruction:
(A) can be harmful.
(B) has to be fulfilled.
(C) will be detrimental.
(D) should be followed.
(E) must be disregarded.
👍 Gabarito  D