Foram encontradas 120 questões.
- Auditoria IndependenteExecução do Trabalho de AuditoriaTestes e Procedimentos de Auditoria 1Procedimentos ou Técnicas de Auditoria
Acerca de testes de auditoria e do escopo e da materialidade no plano de auditoria, julgue os itens a seguir.
Os testes de auditoria incluem procedimentos como exame documental, inspeção física, conferência de cálculos e entrevistas.
Provas
Acerca de testes de auditoria e do escopo e da materialidade no plano de auditoria, julgue os itens a seguir.
Relevância e materialidade são conceitos sinônimos no contexto da auditoria, não havendo distinção entre eles.
Provas
Acerca de testes de auditoria e do escopo e da materialidade no plano de auditoria, julgue os itens a seguir.
O escopo da auditoria pode ser ajustado durante o processo de auditoria caso novos riscos ou informações relevantes sejam identificados.
Provas
Em relação a auditoria governamental, controle interno, planejamento de auditoria e gestão de riscos no setor público, julgue os itens seguintes.
A auditoria de regularidade tem como objetivo principal a avaliação da eficiência e da eficácia das operações de um órgão público.
Provas
Em relação a auditoria governamental, controle interno, planejamento de auditoria e gestão de riscos no setor público, julgue os itens seguintes.
O risco inerente é aquele que permanece mesmo após a implementação de controles internos para mitigação dos riscos identificados.
Provas
Em relação a auditoria governamental, controle interno, planejamento de auditoria e gestão de riscos no setor público, julgue os itens seguintes.
O planejamento de auditoria baseado em risco deve considerar a relevância e a materialidade dos riscos, bem como os riscos inerentes aos processos auditados.
Provas
Em relação a auditoria governamental, controle interno, planejamento de auditoria e gestão de riscos no setor público, julgue os itens seguintes.
O controle interno inclui políticas e procedimentos implementados pela administração para assegurar a confiabilidade dos relatórios financeiros e a conformidade com leis e regulamentos.
Provas
Em relação a auditoria governamental, controle interno, planejamento de auditoria e gestão de riscos no setor público, julgue os itens seguintes.
A implementação de um sistema eficaz de gestão de riscos permite não apenas a mitigação de riscos, mas também a identificação de oportunidades que possam agregar valor à organização pública.
Provas
Responsible state fiscal policy requires more than just balancing the current year’s budget. It must also include ensuring that the budget is on a sustainable path. Otherwise, policymakers cannot have the lasting impact they hope for. This risk is especially high in the aftermath of the COVID-19 pandemic. Record budget surpluses, driven largely by federal pandemic aid, empowered states to adopt historically large tax cuts and spending increases from 2021 to 2023.
State leaders must be able to assess whether their decisions will be affordable over the long term or will jeopardize their ability to solve state problems or even sustain programs and services in the future. Unfortunately, the nature of state budget processes discourages such long-term thinking. State policymakers devote much of their time to developing, enacting, and implementing annual or biennial budgets, a prime opportunity to achieve immediate policy goals.
One key strategy for changing this short-term focus is for states to use long-term budget assessments and budget stress tests to regularly measure risks, anticipate potential shortfalls, and identify ways to address impending challenges. Long-term budget assessments project revenue and spending several years into the future, and stress tests estimate the size of temporary budget shortfalls that would result from recessions or other economic events and gauge whether states are prepared for these events.
Internet:https://www.pewtrusts.org/en/ (adapted).
Considering the ideas conveyed in the previous text, as well as its linguistic aspects, judge the following items.
The author believes the risk of a fiscal policy not having its expected long-term impacts is increased in the years following the COVID-19 pandemic.
Provas
Responsible state fiscal policy requires more than just balancing the current year’s budget. It must also include ensuring that the budget is on a sustainable path. Otherwise, policymakers cannot have the lasting impact they hope for. This risk is especially high in the aftermath of the COVID-19 pandemic. Record budget surpluses, driven largely by federal pandemic aid, empowered states to adopt historically large tax cuts and spending increases from 2021 to 2023.
State leaders must be able to assess whether their decisions will be affordable over the long term or will jeopardize their ability to solve state problems or even sustain programs and services in the future. Unfortunately, the nature of state budget processes discourages such long-term thinking. State policymakers devote much of their time to developing, enacting, and implementing annual or biennial budgets, a prime opportunity to achieve immediate policy goals.
One key strategy for changing this short-term focus is for states to use long-term budget assessments and budget stress tests to regularly measure risks, anticipate potential shortfalls, and identify ways to address impending challenges. Long-term budget assessments project revenue and spending several years into the future, and stress tests estimate the size of temporary budget shortfalls that would result from recessions or other economic events and gauge whether states are prepared for these events.
Internet:https://www.pewtrusts.org/en/ (adapted).
Considering the ideas conveyed in the previous text, as well as its linguistic aspects, judge the following items.
In the first sentence of the second paragraph, the word “jeopardize” is being used with a similar meaning as the one of enhance.
Provas
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