Entre as características de qualquer sistema de controle interno satisfatório, não é passível de determinação pelos fluxogramas
Questões de Concursos
filtre e encontre questões para seus estudos.
Não pratica ato de improbidade administrativa o agente público que
Em relação à improbidade administrativa, assinale a opção correta.
Com base na Constituição Federal e na CLT, assinale a opção correta, a respeito da negociação coletiva de trabalho.
Acerca da distribuição dos resultados e constituição de reservas, segundo a Lei n.º 6.404/1976 e legislação complementar, assinale a opção correta.
Em relação ao controle de constitucionalidade das normas jurídicas, assinale a opção correta de acordo com o entendimento do STF.
Em relação ao controle judicial da administração pública, assinale a opção correta.
A respeito dos princípios constitucionais orçamentários e seu respectivo controle, assinale a opção correta de acordo com o entendimento do Supremo Tribunal Federal (STF).
Com relação às licitações públicas regidas pela Lei n.º 8.666/1993, assinale a opção correta.
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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:
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
A “foreseeable future” (2nd paragraph) is one that:
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
The verb form in “has been criticized” (2nd paragraph) is in the:
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Com a reforma do Estado, ocorreram diversas mudanças
institucionais e a criação de diferentes tipos e formas
organizacionais na administração pública direta e indireta. Foi
criado um formato de organização de direito privado sem fins
lucrativos, que passou a prestar serviços públicos junto à
população nas áreas de saúde, educação e assistência social,
mediante qualificação (ou não) pelo ministério correspondente.
Esse tipo de organização tem seus serviços regulados em
contratos de gestão, controlados estrategicamente pelo Estado.
A característica descrita refere-se ao seguinte formato de instituição:
A característica descrita refere-se ao seguinte formato de instituição:
Nas últimas décadas, muito se tem debatido sobre a capacidade
de governos democráticos, sejam presidencialistas ou
parlamentaristas, em manter governabilidade. Em diferentes
países, a partir dos laços que estruturam as relações entre Estado
e sociedade, é cada vez mais forte o neocorporativismo a
modificar lógicas e capacidades de governar.
Nesse sentido, o neocorporativismo é associado à ideia de:
Nesse sentido, o neocorporativismo é associado à ideia de:
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Um prefeito recém-eleito pretende garantir o pleno
funcionamento dos mecanismos de controle social e participação
em sua gestão. Para tal, mapeou um conjunto de atividades as
quais pretende incentivar nos próximos quatro anos.
Para tal, o prefeito deve priorizar o pleno desenvolvimento do(a):
Para tal, o prefeito deve priorizar o pleno desenvolvimento do(a):