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,
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
