Foram encontradas 248 questões.
READ TEXT I AND ANSWER TO THE QUESTION.
TEXT I
(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January
27th, 2018)
The Challenges Facing Government Auditors
Posted on July 26, 2013
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, 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.
That being said, there are a number of challenges associated with
governmental-level internal auditing. Citing a MicKinsey paper
from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is
high, with appointed executives seldom lasting for more than
two years. On top of that, newly appointed officials often
come from outside departments or agencies. This means
officials frequently don’t have a firm grasp on all the risks and
challenges associated with their position, which can lead to
poor decision making.
2. Metrics for Success: In the private sector, business objectives
are clear and are conducive to metrics: more sales, more
customers, more revenue, return on investment, etc. This
means it’s extremely easy to determine the efficiency of audit
programs and controls. In the public sphere, metrics aren’t as
obvious because financial and mission objectives are more
complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the
importance of risk culture. Departments want to achieve their
objectives, and risk management takes a back seat to that. In
the public sector, officials are often even more dedicated to
and passionate about the mission at hand. Additionally,
people tend to assume that government budgets are big
enough to bail departments out of bad decisions, which can
lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in
government operations, so despite the challenges that lay in
front of auditors, it’s crucial they work with managers to develop
effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/.
Retrieved on January 25th, 2018)
Provas
Questão presente nas seguintes provas
READ TEXT I AND ANSWER TO THE QUESTION.
TEXT I
(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January
27th, 2018)
The Challenges Facing Government Auditors
Posted on July 26, 2013
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, 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.
That being said, there are a number of challenges associated with
governmental-level internal auditing. Citing a MicKinsey paper
from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is
high, with appointed executives seldom lasting for more than
two years. On top of that, newly appointed officials often
come from outside departments or agencies. This means
officials frequently don’t have a firm grasp on all the risks and
challenges associated with their position, which can lead to
poor decision making.
2. Metrics for Success: In the private sector, business objectives
are clear and are conducive to metrics: more sales, more
customers, more revenue, return on investment, etc. This
means it’s extremely easy to determine the efficiency of audit
programs and controls. In the public sphere, metrics aren’t as
obvious because financial and mission objectives are more
complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the
importance of risk culture. Departments want to achieve their
objectives, and risk management takes a back seat to that. In
the public sector, officials are often even more dedicated to
and passionate about the mission at hand. Additionally,
people tend to assume that government budgets are big
enough to bail departments out of bad decisions, which can
lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in
government operations, so despite the challenges that lay in
front of auditors, it’s crucial they work with managers to develop
effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/.
Retrieved on January 25th, 2018)
Provas
Questão presente nas seguintes provas
READ TEXT I AND ANSWER TO THE QUESTION.
TEXT I
(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January
27th, 2018)
The Challenges Facing Government Auditors
Posted on July 26, 2013
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, 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.
That being said, there are a number of challenges associated with
governmental-level internal auditing. Citing a MicKinsey paper
from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is
high, with appointed executives seldom lasting for more than
two years. On top of that, newly appointed officials often
come from outside departments or agencies. This means
officials frequently don’t have a firm grasp on all the risks and
challenges associated with their position, which can lead to
poor decision making.
2. Metrics for Success: In the private sector, business objectives
are clear and are conducive to metrics: more sales, more
customers, more revenue, return on investment, etc. This
means it’s extremely easy to determine the efficiency of audit
programs and controls. In the public sphere, metrics aren’t as
obvious because financial and mission objectives are more
complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the
importance of risk culture. Departments want to achieve their
objectives, and risk management takes a back seat to that. In
the public sector, officials are often even more dedicated to
and passionate about the mission at hand. Additionally,
people tend to assume that government budgets are big
enough to bail departments out of bad decisions, which can
lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in
government operations, so despite the challenges that lay in
front of auditors, it’s crucial they work with managers to develop
effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/.
Retrieved on January 25th, 2018)
( ) Private sector auditors have more responsibility than government auditors on risk-taking decisions. ( ) The weight government auditors take upon themselves is quite heavy. ( ) Part of the auditor’s job is one of mediation between the public and the government.
The correct sequence is:
Provas
Questão presente nas seguintes provas
Considere todas as senhas formadas por três vogais maiúsculas. São exemplos dessas senhas: EEE, OIA e UAU.
Dentre todas as senhas desse tipo, escolhendo ao acaso uma delas, a probabilidade de que ela tenha duas letras iguais e uma diferente é de
Provas
Questão presente nas seguintes provas
Sérgio tem 50% mais figurinhas das seleções da Copa do Mundo do que Alice. Sheila tem 25% menos figurinhas do que Alice.
Conclui-se que
Provas
Questão presente nas seguintes provas
Um casal pesou suas quatro malas no aeroporto para o
embarque. As três primeiras malas pesaram 8 kg, 12 kg e 9 kg.
Sabe-se que a média dos pesos das quatro malas foi de 11 kg.
O peso da quarta mala é
Provas
Questão presente nas seguintes provas
Uma fatura de cartão de crédito foi paga com dois meses de atraso, e o valor pago, incluindo os 25% de juros correspondentes ao bimestre, foi de R$ 1100,00.
O valor da fatura sem os juros era de
Provas
Questão presente nas seguintes provas
Dois funcionários fazem, em média, doze relatórios em três dias.
Mantendo a mesma eficiência, três funcionários farão vinte e
quatro relatórios em
Provas
Questão presente nas seguintes provas
O piso de uma sala quadrada é totalmente coberto por lajotas
quadradas, todas exatamente iguais. O número de lajotas
contidas nas duas diagonais do piso da sala é 25.
O número de lajotas que cobre totalmente o piso da sala é
Provas
Questão presente nas seguintes provas
Em um saco há 10 fichas iguais na forma e no tamanho, porém de 4 cores diferentes: 4 são brancas, 3 são pretas, 2 são azuis e 1 é vermelha.
É correto afirmar que, retirando do saco, ao acaso,
Provas
Questão presente nas seguintes provas
Cadernos
Caderno Container