Foram encontradas 120 questões.
No que se refere a receitas e despesas, julgue o item subsequente.
Devolução de mercadorias vendidas em exercício anterior deve ser registrada como despesa operacional.
Provas
Acerca dos lançamentos contábeis, julgue o item que se segue.
Os lançamentos de segunda e terceira fórmulas são considerados de fórmulas compostas.
Provas
Com relação ao método das partidas dobradas, julgue o item a seguir.
O método das partidas dobradas também é conhecido como método digráfico.
Provas
Com relação à utilização da amostragem estatística na atividade de auditoria interna, julgue o item subsequente.
Nos testes de controle, um aumento na taxa tolerável de desvio trará como efeito um aumento no tamanho da amostra.
Provas
Com relação aos procedimentos e testes de auditoria, julgue o item seguinte.
A entrevista semiestruturada, utilizada por ocasião da aplicação do procedimento de auditoria conhecido por indagação oral, baseia-se em um roteiro previamente definido que contempla tanto questões fechadas quanto questões abertas.
Provas
Disciplina: Auditoria Governamental e Controle
Banca: CESPE / CEBRASPE
Orgão: TELEBRAS
De acordo com as normas internacionais para o exercício profissional da auditoria interna, julgue o item seguinte.
De acordo com o manual de orientação técnica da atividade de auditoria interna do Poder Executivo Federal, um dos tipos de serviço de avaliação da auditoria interna governamental é a conformidade, que consiste em avaliar se as demonstrações contábeis de um órgão ou de uma entidade estão de acordo com os princípios e normas contábeis.
Provas
De acordo com as normas internacionais para o exercício profissional da auditoria interna, julgue o item seguinte.
O acesso aos registros decorrentes do trabalho de auditoria interna está sujeito ao controle do chefe executivo de auditoria, que tem a liberdade de, a seu próprio julgamento, liberar tais registros para partes externas.
Provas
Julgue o item seguinte, considerando o disposto nas normas brasileiras para o exercício da auditoria interna, do Conselho Federal de Contabilidade.
A emissão de relatório de auditoria deve ser feita somente ao final dos exames, ocasião em que serão apresentadas as conclusões e as recomendações decorrentes dos fatos apurados.
Provas
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: TELEBRAS
Jack Kilby’s revolutionary idea was to make all the different components of a circuit out of the same flat block of semiconductor material. Not only would this get rid of wires and faulty connections, it would make the entire circuit much more compact. Kilby demonstrated his first “integrated circuit” on Sept. 12, 1958.
Six months later, in California, another engineer, Robert Noyce, independently came up with the idea of making an integrated circuit. Noyce’s chip was better suited to be manufactured in large numbers, and soon he was part of a young company called Intel.
Thus was launched a revolution. The first chip-based computer was the first U.S. Air Force computer, built in 1961. The true potential of the integrated circuit was shown when Texas Instruments unveiled the pocket calculator. Previously calculators had been bulky devices that needed to be plugged in to electrical mains. The pocket calculator, small enough to hold in one’s palm, had a chip inside and batteries were adequate to power it.
Progress was rapid thereafter. Many have already heard of Moore’s law, which has become a mantra of the digital age. First put forward by the Intel co-founder Gordon Moore in the 1960s, it says that the processing power of a chip doubles every two years, while the price falls by half. For more than four decades, Moore’s law has held, driving incredible growth and miniaturization — and wealth.
The question is whether the semiconductor industry can sustain this pace. Further increasing the processing power of chips is proving to be problematic as certain fundamental physical barriers are being reached. At the same time, new frontiers are opening up. The quest is on to make chips that are powered by light instead of electricity, which will enable much faster computers.
Saswato Das. The Chip that Changed the World. Internet: <www.nytimes.com> (adapted).
Considering the text above, judge the following item.
In the third sentence of the fourth paragraph, the pronoun “it” refers to Intel.
Provas
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: TELEBRAS
In May 2021, a hole was found in a robotic arm aboard the International Space Station (ISS). The suspected culprit was a piece of rogue space junk. While thankfully no astronauts were injured, it has re-focussed attention on the growing problem of orbital debris.
How did we get here?
It’s easy to forget that just seven decades ago the Moon was the only thing orbiting the Earth. On 1 January 2021 there were 6,542 satellites in orbit. Tellingly, only just over half of them were active. That’s a lot of useless metal careering around the planet at 28,000 kph — ten times faster than a bullet.
How bad is the problem?
Very bad and getting worse. Estimates suggest there are currently half a million pieces of debris the size of a marble or larger and 100 million pieces of debris above one millimeter across. Yet only 27,000 pieces are actively tracked by the US Department of Defense.
What is Kessler syndrome?
It’s a catastrophic chain of events in which a satellite is shattered by a piece of space junk (or a collision with another satellite) and the resulting debris destroys more satellites creating more junk and so on in a never-ending cascade. It’s a domino effect – one piece falls and then takes the rest with it – and is named after NASA scientist Donald Kessler, who outlined the dangers back in 1978.
What can we do about it?
Better regulation of new launches would help, as right now it’s a bit of a free-for-all. There are existing regulations in place to try and mitigate the dangers, such as a 25-year de-orbit rule for missions in low-Earth orbit. However, ESA’s Space Debris Environment Report says that less than 60 per cent of those flying in low-Earth orbit currently stick to the rules.
Colin Stuart. Space Junk: Is it a disaster waiting to happen?
Internet: <www.sciencefocus.com> (adapted).
Considering the text above, judge the following item.
The word “Yet” (third paragraph) acts as an indicator of time.
Provas
Caderno Container