Prova Controladoria Geral do Estado da Paraíba — Auditor de Contas Públicas – Auditoria Contábil e Finanças Públicas 2024 (FGV)
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FGV, Controladoria Geral do Estado da Paraíba
questão 17 de 88, número 18 na prova
Texto de apoio
READ THE TEXT AND ANSWER QUESTIONS 16 TO 20:
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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“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”. The use of “might” in this excerpt taken form TEXT can be understood as
… Should they innovate, make many similar apps, optimize their own apps or just copy the apps of others?”. The modal “should”, used in TEXT, expresses the idea of:
As regards the author’s opinion, analyse the assertions below. I. Auditors should try to keep abreast of the latest developments in technology. II. CPA auditors’ skepticism is an asset to the profession. III. Those involved in auditing seems to be rather refractory to change.
From the fragment in the second paragraph of the text “Right now, the satellite supplier market is booming, driving down the cost of access to satellites”, one can infer that the more access to the satellite supplier market is feasible,