Inglês · FGV · 2024 | Questão sqc-fg102121

InglêsPronomes | Pronouns

Código: fg102121
Banca: FGV
Órgão: CGE-PB
Ano: 2024
Nível: Superior

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 “They amass” (1st paragraph), the pronoun refers to:

Aassets;
Bchanges;
Cindustries;
Dcompanies;
Etechnologies.

Reading Comprehension – Pronoun Reference

Gabarito: letra D. O pronome "They" na frase "They amass" refere-se ao sujeito da oração anterior, que é "Many companies". No texto, lê-se:

"Many companies are seeking better ways to utilize emerging technologies to transform how they conduct business. 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..."

Portanto, "they" retoma "companies".

Alternativa A — ❌ Incorreta

"Assets" (ativos) é um objeto da frase posterior, não o sujeito. O pronome "they" é um sujeito, logo não pode se referir a um substantivo que não exerce função de sujeito na oração antecedente.

Alternativa B — ❌ Incorreta

"Changes" (mudanças) aparece no parágrafo, mas não como sujeito da oração em que "they" se insere. O contexto imediato fala de empresas que buscam maneiras de utilizar tecnologias.

Alternativa C — ❌ Incorreta

"Industries" (indústrias) é mencionado em "reshape business models", mas não é o sujeito do verbo "amass". O parágrafo enfatiza "many companies" como o agente que acumula dados.

Alternativa D — ✅ Correta ⟵ GABARITO

Conforme demonstrado, "companies" é o antecedente direto: "Many companies... They amass...". A concordância gramatical (plural) e o contexto confirmam essa referência.

Alternativa E — ❌ Incorreta

"Technologies" (tecnologias) aparece como objeto em "utilize emerging technologies", mas não é o sujeito que acumula dados. As empresas é que amassam dados por meio de tecnologias.

Gabarito: letra D.