CESPE–CEBRASPE–2015–TCU–AUDITOR FEDERAL DE CONTROLE EXTERNO –LÍNGUA INGLESA–CONCURSO PÚBLICO–TRIBUNAL DE CONTAS DA UNIÃO–Prova com gabarito.

Welcome back to another post!

➧ PROVA DE LÍNGUA INGLESA: CESPE–CEBRASPE–2015–TCU–AUDITOR FEDERAL DE CONTROLE EXTERNO, aplicação em 16/08/2015. 

➧ BANCA/ORGANIZADOR: CESPE/CEBRASPE.

➧ PADRÃO/COMPOSIÇÃO DA PROVA: 05 questões do tipo C (correto) ou E (errado).

➧ GABARITO:

01-E, 02-E, 03-E, 04-E, 05-C

➧ TEXT: Texto abaixo referente aos itens: 01 a 10.

• [an environmental audit = uma auditoria ambiental]
• [an environmental management tool = uma ferramenta de gestão ambiental]
• [assessment = avaliação]
• [auditing (Áridên) = audit (Ádêt) = auditoria]
• [blurred = borrado, confuso, algo que não se consegue ver claramente]
• [certain (Sôrtn) = certo]
• [corporation = pessoa jurídica]
• [environmental (ênVáirõMêntôl) = ambiental]
• [essentially (âSSênxôlí) = essencialmente]
• [relevance (RélêVêns) = relevância]
• [snap-shot = "vista rápida", que dá uma ideia sobre alguém ou algo]
• [to aim (Êm) = visar, apontar]
• [to blur (blôr) = embarrass = embaraçar, ofuscar]
• [to cover(kôvôr) = protect = proteger, cobrir]
• [to set about = em cumprimento com]
• [tool (Túôl) = ferramenta]
• [essentially (âSSênxôlí) = essencialmente]
• [undertaking = realização, empreendimento]

➧ TEXT: TEXT for items from 01 to 05.

Environmental auditing is essentially an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards. The relevance of this tool is growing because organisations of all kinds now recognise the importance of environmental matters and accept that their environmental performance will be scrutinised by a wide range of interested parties. These parties will use environmental auditing to investigate, understand and identify actions which help improve existing human activities, with the aim of reducing their adverse effects on the environment. An environmental auditor is the professional who will, on behalf of these parties, study an organisation's  environmental effects in a systematic and documented manner and will produce an environmental audit report based on the data provided. There are many reasons for undertaking an environmental audit, which include issues such as environmental legislation and pressure from customers.

As a matter of definition, the term “audit” has its origins in the financial sector. Auditing, in general, is a methodical examination of procedures and practices aimed at verifying whether they comply with legal requirements, internal policies and accepted practices. The expression “environmental auditing” is often used as a generic term covering a variety of management practices used to evaluate a company’s environmental performance. Strictly, it refers to checking systems and procedures against standards or regulations, as said before, but it is often used to cover the gathering and evaluation of any data with environmental relevance.

Considering the terminology used in the area, environmental auditing should not be confused with environmental impact assessment, although both are environmental management tools and the difference between them has become blurred. The former is carried out when a development is already in place, and is used to check on existing practices, assessing the environmental effects of current activities. It is correct to say that it provides a “snap-shot” of looking at what is happening at that point in time in an organisation. The latter is an anticipatory tool, that is, it takes place before an action is carried out. It is therefore an attempt to predict the impact on the environment of a future action, and to provide this information to those who make the decision on whether the project should be authorised.

Internet: <www.soas.ac.uk>

(adapted).

Judge the following items concerning the facts and ideas presented in the text.

01. The product of an environmental audit is a description of an organisation's relationship with the environment which should not be taken as definitive and ultimate as the data analysed is particular to a specific point in time.

02. The difference between environmental auditing and environmental impact assessment is nowadays clear for those who work with auditing, be it in the financial field or in the environmental one.

03. The work of an environmental auditor is stopping procedures which do not conform to standards and regulations, an aim which he tries to reach by preparing reproachful reports based on facts and data.

Based on the text, judge the following items.

04. In the excerpt "it takes place before an action is carried out"(R.38 and 39), the pronoun "it" refers to "anticipatory tool"(R.38).

05. The expressions "scrutinised" (R.7), "undertaking" (R.15) and "comply with" (R.21) can be respectively replaced by probed, setting about and conform to without this harming the text's coherence and meaning.