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Audit data analytics, machine learning, and full population testing


Technologies are evolving at an unprecedented pace and pose significant challenges and opportunities to companies and related parties, including the accounting profession. In today’s business environment, it is inevitable for companies to react quickly to changing conditions and markets. Many companies are seeking better ways to utilize emerging technologies to transform how they conduct business. We live in an age of information explosion, with technologies capable of making revolutionary changes in various industries and reshaping business models. At present, many companies view data as one of their most valuable assets. They amass an unprecedented amount of data from their daily business operation and strive to harness the power of data through analytics. Emerging technologies like robotic process automation, machine learning, and data analytics also impact the accounting profession. It is important for the profession to understand the impacts, opportunities, and challenges of these technologies.


Specifically, in audit and assurance areas, data analytics and machine learning will lead to many changes in the foreseeable future. Audit sampling is one such potential change. The use of sampling in audits has been criticized since it only provides a small snapshot of the entire population. To address this major issue, this study introduces the idea of applying audit data analytics and machine learning for full population testing through the concept of “audit-by-exception” and “exceptional exceptions.” In this way, the emphasis of audit work shifts from “transaction examination” to “exception examination” and prioritizes the exceptions based on different criteria. Consequently, auditors can assess the associated risk based on the entire population of the transactions and thus enhance the effectiveness and efficiency of the audit process.


Adapted from the introduction to a study published in: https://www.sciencedirect.com/science/article/pii/S240591882200006X
In the sentence “Emerging technologies like robotic process automation” (1st paragraph), “like” expresses:

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Chatbots could be used to steal data, says cybersecurity agency


The UK’s cybersecurity agency has warned that there is an increasing risk that chatbots could be manipulated by hackers.


The National Cyber Security Centre (NCSC) has said that individuals could manipulate the prompts of chatbots, which run on artificial intelligence by creating a language model and give answers to questions by users, through “prompt injection” attacks that would make them behave in an unintended manner.


The point of a chatbot is to mimic human-like conversations, which it has been trained to do through scraping large amounts of data. Commonly used in online banking or online shopping, chatbots are generally designed to handle simple requests.


Large language models, such as OpenAI’s ChatGPT and Google’s AI chatbot Bard, are trained using data that generates human-like responses to user prompts. Since chatbots are used to pass data to third-party applications and services, the NCSC has said that risks from malicious “prompt injection” will grow.


For instance, if a user inputs a statement or question that a language model is not familiar with, or if they find a combination of words to override the model’s original script or prompts, the user can cause the model to perform unintended actions.


Such inputs could cause a chatbot to generate offensive content or reveal confidential information in a system that accepts unchecked input.


According to the NCSC, prompt injection attacks can also cause real world consequences, if systems are not designed with security. The vulnerability of chatbots and the ease with which prompts can be manipulated could cause attacks, scams and data theft. The large language models are increasingly used to pass data to third-party applications and services, meaning the risks from malicious prompt injection will grow.


The NCSC said: “Prompt injection and data poisoning attacks can be extremely difficult to detect and mitigate. However, no model exists in isolation, so what we can do is design the whole system with security in mind.”


The NCSC said that cyber-attacks caused by artificial intelligence and machine learning that leaves systems vulnerable can be mitigated through designing for security and understanding the attack techniques that exploit “inherent vulnerabilities” in machine learning algorithm.


Adapted from: The Guardian, Wednesday 30 August 2023, page 4.

In “Large language models, such as OpenAI’s ChatGPT and Google’s AI chatbot Bard” (4th paragraph), “such as” introduces a(n):
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Because the culture of any community has many facets and manifestations, it would be practically impossible to deal with all of them in the classroom and prepare students for the many situations that they might encounter in the course of their functioning in ESL/EFL environments. However, many important aspects of teaching the second culture can be brought forth and addressed via classroom instruction, and some of these are discussed here. The most important long-term benefits of teaching culture may be to provide learners with the awareness and the tools that will allow them to achieve their academic, professional, social, and personal goals and become successful in their daily functioning in L2 environments.


CELCE-MURCIA, M. et alii. Teaching English as a Second or Foreign Language. 4th ed. USA, Cengage Learning (2013). Adaptado.
O conectivo em negrito no trecho retirado do texto “Because the culture of any community has many facets and manifestations” pode ser substituído, sem alteração de significado ou estrutura da frase, por
Read Text I and answer the question that follow it:


Text I

Multimodality in the English language classroom:
A systematic review of literature


Literacy in the 21st century is now no longer regarded simply as the ability to use a language competently in a mono-cultural setting. Literacy today involves students knowing how to navigate across an increasingly complex communication landscape and to negotiate a range of contexts and patterns of intercultural meanings as well as the prevalence of multimodal texts.

Contemporary communication environment is characterised by multimodal meaning-making, that is the “multiplicities of media and modes”, as well as “increasing local diversity and global connectedness” (New London Group, 1996, p. 62) which necessitates a shift in the pedagogical approaches that are adopted by teachers. This is especially so in the digital age where a sole focus on language in literacy is no longer sufficient for the new workplace given that a revised sense of ‘competence’ is required. The recognition of social diversity also demands pedagogical approaches that engage with the transcultural and multicultural classroom. Issues of the day such as fake news and social justice concerns also need to be addressed in the literacy classroom.

Multimodality focuses on understanding how semiotic resources (visual, gestural, spatial, linguistic, and others) work and are organised. Multimodality in education adopts an expanded view of literacy to include the range of multimodal communicative practices which young people are involved in today's digital age. Multimodal pedagogies refer to the ways in which the teacher can design learning experiences using a range of multimodal resources. It involves teachers making design choices in the ways in which the curriculum content is expressed, arranged, andsequenced multimodally. Multimodal pedagogies also involve designing opportunities for students to explore and perform ideas and identities using a range of meaning-making resources. The teaching and learning activities often involve drawing from the students’ funds of knowledge and their lifeworld. With multimodal pedagogies, teachers orchestrate the learning process by weaving together a series of knowledge representations into a cohesive tapestry and in so doing make apt selection of meaning-making resources to design the students’ learning experience.

Adapted from https://www.sciencedirect.com/science
/article/abs/pii/S0898589822000365
In the excerpt “to negotiate a range of contexts and patterns of intercultural meanings as well as the prevalence of multimodal texts” (1st paragraph), “as well as” signals a(n):
Artificial Intelligence and the Future of Humans

Experts say the rise of artificial intelligence will make most people better off over the next decade, but many have concerns about how advances in AI will affect what it means to be human, to be productive and to exercise free will

By Janna Anderson and Lee Rainie


Digital life is augmenting human capacities and disrupting eons-old human activities. Code-driven systems have spread to more than half of the world’s inhabitants in ambient information and connectivity, offering previously unimagined opportunities and unprecedented threats. As emerging algorithm-driven artificial intelligence (AI) continues to spread, will people be better off than they are today?

The experts predicted networked artificial intelligence will amplify human effectiveness but also threaten human autonomy, agency and capabilities. They spoke of the wide-ranging possibilities; that computers might match or even exceed human intelligence and capabilities on tasks such as complex decision-making, reasoning and learning, sophisticated analytics and pattern recognition, visual acuity, speech recognition and language translation. They said “smart” systems in communities, in vehicles, in buildings and utilities, on farms and in business processes will save time, money and lives and offer opportunities for individuals to enjoy a morecustomized future.

Many focused their optimistic remarks on health care and the many possible applications of AI in diagnosing and treating patients or helping senior citizens live fuller and healthier lives. They were also enthusiastic about AI’s role in contributing to broad public-health programs built around massive amounts of data that may be captured in the coming years about everything from personal genomes to nutrition. Additionally, a number of these experts predicted that AI would abet long-anticipated changes in formal and informal education systems.

Yet, most experts, regardless of whether they are optimistic or not, expressed concerns about the long-term impact of these new tools on the essential elements of being human. All respondents in this non-scientific canvassing were asked to elaborate on why they felt AI would leave people better off or not. Many shared deep worries, and many also suggested pathways toward solutions. The main themes they sounded about threats and remedies are outlined in future reports.

https://www.pewresearch.org/internet/2018/12/10/artificial-intelligence-and-thefuture-of-humans/
“They spoke of the wide-ranging possibilities; that computers might match or even exceed human intelligence and capabilities on tasks such as complex decision-making, reasoning and learning, sophisticated analytics and pattern recognition, visual acuity, speech recognition and language translation”.
The underlined discourse markers, used in TEXT, convey the notion of what, respectively?
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