Inglês · FGV · 2025 | Questão sqc-fg125669

InglêsInterpretação de texto | Reading comprehension

Código: fg125669
Banca: FGV
Órgão: TCE-PI
Ano: 2025
Nível: Superior

Read Text I and answer the five questions that follow it

Text I

Cybersecurity risk: time for auditors to take heed?

The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

[…]

Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.

Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/

The first word in the fragment Perhaps due to its constantly evolving nature (2^ndparagraph) expresses

Avalidity.
Burgency.
Cdisparity.
Dfrequency.
Euncertainty.

Reading comprehension: meaning of 'Perhaps'

Gabarito: letra E. A palavra 'Perhaps' (talvez) no início do fragmento expressa incerteza ou dúvida, correspondendo ao substantivo 'uncertainty'. O autor usa 'Perhaps' para introduzir uma hipótese provável, mas não certa, sobre a causa da complexidade do risco de cibersegurança.

"Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many."

A banca testa a compreensão do sentido de um advérbio comum. 'Perhaps' é um advérbio modal que indica possibilidade, não validade, urgência, disparidade ou frequência.

Alternativa A — ❌ Incorreta

'Validity' (validade) não é expresso por 'Perhaps'. A palavra indica dúvida, não confirmação de algo como válido.

Alternativa B — ❌ Incorreta

'Urgency' (urgência) também não. 'Perhaps' não transmite pressa ou iminência.

Alternativa C — ❌ Incorreta

'Disparity' (disparidade) está fora do sentido. O advérbio não sugere diferença ou contraste.

Alternativa D — ❌ Incorreta

'Frequency' (frequência) é um distrator: note que o fragmento contém 'constantly evolving', mas o advérbio 'Perhaps' não expressa frequência — ele modula a afirmação como uma possibilidade.

Alternativa E — ✅ Correta ⟵ GABARITO

'Uncertainty' (incerteza) capta exatamente o significado de 'Perhaps': algo que pode ou não ser verdade. O autor demonstra hesitação ao atribuir a causa.

Gabarito: letra E.