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Questão de Inglês — Interpretação de texto | Reading comprehension — FGV 2024

InglêsInterpretação de texto | Reading comprehension
Código
fg102122
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
Based on the text, mark the statements below as TRUE (T) or FALSE (F):( ) Many companies nowadays tend to overlook data gathering.( ) The accounting profession has managed to resist the impact of technology.( ) In the study mentioned by the text, full population testing is to be preferred to sampling.The statements are, respectively:
  1. AT; T; F;
  2. BT; F; T;
  3. CF; F, T;
  4. DF; T; T;
  5. EF; T; F.
Revelar gabarito e comentário

GabaritoC — F; F, T;

Comentário gerado por IA. É um apoio ao estudo, ancorado em fontes, mas pode conter imprecisões — confira sempre na fonte oficial (lei, súmula, edital e gabarito da banca). Encontrou um erro? Use “Reportar”.

Audit Data Analytics and Full Population Testing

Gabarito: letra C. As afirmações corretas são F, F, T, respectivamente. O texto afirma que as empresas atualmente valorizam e acumulam dados, não os negligenciam (F); que a profissão contábil sofre impacto das tecnologias, não resiste (F); e que o estudo prefere o teste de população completa à amostragem (T).

Análise das afirmações:

1ª afirmação: "Many companies nowadays tend to overlook data gathering." — ❌ FALSA. O texto diz claramente que "many companies view data as one of their most valuable assets. They amass an unprecedented amount of data... and strive to harness the power of data". Portanto, as empresas não negligenciam a coleta de dados; ao contrário, a valorizam.

Trecho do texto: "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."

2ª afirmação: "The accounting profession has managed to resist the impact of technology." — ❌ FALSA. O texto afirma que "Emerging technologies... also impact the accounting profession" e que "it is important for the profession to understand the impacts, opportunities, and challenges". Isso mostra que a profissão é impactada, não resiste.

Trecho: "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."

3ª afirmação: "In the study mentioned by the text, full population testing is to be preferred to sampling." — ✅ VERDADEIRA. O texto critica a amostragem por fornecer apenas uma pequena foto da população e introduz o teste de população completa como uma melhoria que "enhance the effectiveness and efficiency of the audit process."

Trecho: "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... 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."

Portanto, a sequência correta é F; F; T, correspondente à alternativa C.

Afirmação

Verdadeiro (T) / Falso (F)

Justificativa

Many companies nowadays tend to overlook data gathering.

F

O texto afirma que as empresas valorizam dados como um dos ativos mais importantes e acumulam quantidade sem precedentes, não negligenciam.

The accounting profession has managed to resist the impact of technology.

F

O texto afirma que tecnologias emergentes impactam a profissão contábil, que precisa entender os impactos, oportunidades e desafios.

In the study mentioned by the text, full population testing is to be preferred to sampling.

T

O texto critica a amostragem por fornecer apenas uma pequena foto da população e introduz o teste de população completa como melhoria.

  1. 11ª: overlook data gathering
  2. 22ª: resist technology impact
  3. 33ª: full population preferred
LEVEL · soulevel.com.br

Gabarito: letra C.

Link permanente: /questoes/fg102122