Magna Concursos

Foram encontradas 1.100 questões.

1944702 Ano: 2021
Disciplina: Auditoria
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
Em determinado trabalho, o auditor recebeu carta de responsabilidade da administração, a qual afirmava que todos os documentos que tinham sido gerados e recebidos dos fornecedores estavam revestidos de total idoneidade e haviam sido encaminhados para a elaboração da escrituração contábil.
Considerando essa situação hipotética, julgue o próximo item, a respeito do relatório de auditoria e dos aspectos técnicos e legais a ele relacionados.

Não é possível afirmar que o auditor deverá modificar sua opinião no relatório de auditoria caso ele encontre evidência de uma despesa não contabilizada.
 

Provas

Questão presente nas seguintes provas
1944701 Ano: 2021
Disciplina: Auditoria
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
Determinado auditor, durante a fase de planejamento da auditoria, determinou como erro tolerável distorções de até 0,5% por contas, desde que não superiores a 1% por grupo de contas. A tabela a seguir mostra a composição do ativo circulante da empresa auditada.
ativo circulante valor (em milhares de R$)
caixa 5.000
bancos 25.000
clientes 42.300
estoques 24.900
aplicações de curto prazo 8.500
Considerando essa situação hipotética e os dados fornecidos, julgue o próximo item, relativo a planejamento, erro e amostragem em auditoria.

Caso o auditor encontre um desfalque de R$ 240.000 no caixa, não será possível afirmar que esse desfalque está dentro do erro esperado.
 

Provas

Questão presente nas seguintes provas
1944700 Ano: 2021
Disciplina: Auditoria
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
Em determinado trabalho, o auditor recebeu carta de responsabilidade da administração, a qual afirmava que todos os documentos que tinham sido gerados e recebidos dos fornecedores estavam revestidos de total idoneidade e haviam sido encaminhados para a elaboração da escrituração contábil.
Considerando essa situação hipotética, julgue o próximo item, a respeito do relatório de auditoria e dos aspectos técnicos e legais a ele relacionados.

Caso o auditor identifique evidências de perda de um fornecedor essencial e conclua que há evidências de riscos na continuidade normal das atividades da entidade, o relatório de auditoria deverá ser emitido com ressalva, devido a esse achado.
 

Provas

Questão presente nas seguintes provas
1944699 Ano: 2021
Disciplina: Auditoria
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
Determinado auditor, durante a fase de planejamento da auditoria, determinou como erro tolerável distorções de até 0,5% por contas, desde que não superiores a 1% por grupo de contas. A tabela a seguir mostra a composição do ativo circulante da empresa auditada.
ativo circulante valor (em milhares de R$)
caixa 5.000
bancos 25.000
clientes 42.300
estoques 24.900
aplicações de curto prazo 8.500
Considerando essa situação hipotética e os dados fornecidos, julgue o próximo item, relativo a planejamento, erro e amostragem em auditoria.

Considere que, na situação em apreço, o auditor, depois de ter realizado inspeção em uma amostra dos estoques, tenha admitido, incorretamente, que o saldo da conta estava relevantemente distorcido, o qual efetivamente não estava. Nesse caso, o auditor incorreu no risco de amostragem de rejeição incorreta.
 

Provas

Questão presente nas seguintes provas
1944698 Ano: 2021
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
As American federal authorities and cybersecurity experts rush to identify the full scope of the SolarWinds compromise, the list of known targets grows. The fallout from the cyberattack on the Texas-based software company appears to be vast, with a slew of powerful U.S. government agencies and businesses seemingly being infected by hackers who are believed to be affiliated with Russia.
SolarWinds says it has identified 18,000 customers potentially affected by the incident, which saw the culprits hijack software updates for a widely-used IT monitoring tool called "Orion" to spread malware, seemingly with the intention of espionage. The consequences of the brazen cyber-assault, which was first discovered by security firm FireEye after it too was infiltrated by the same group, are yet to be understood. But experts fear the hackers' access could be exploited to steal sensitive information or destroy and falsify government data, and warn it could take years to fix.
While the full list of victims is unclear — and expanding almost daily — Microsoft said its teams had identified more than 40 of its customers the attackers had aimed at "more precisely and compromised through additional and sophisticated measures."
It now seems likely the scope of the victims could be broad. Microsoft said the initial list included security, technology and non-governmental organizations (NGOs) alongside the government targets. It said 80 percent of attacks that it logged were U.S. based. "This is not 'espionage as usual,' even in the digital age. Instead, it represents an act of recklessness that created a serious technological vulnerability for the United States and the world," Brad Smith, president of the U.S. tech giant, wrote on Thursday.
"The attack unfortunately represents a broad and successful espionage-based assault on both the confidential information of the U.S. government and the tech tools used by firms to protect them. The attack is ongoing," the executive continued. Analysis is ongoing to determine which companies were impacted by the hack, as just because an entity used Orion is not evidence that it was actively compromised.
Internet: <www.newsweek.com> (adapted).
Considering the text above, judge the following item.

SolarWinds is a software company which is headquartered in Texas.
 

Provas

Questão presente nas seguintes provas
1944697 Ano: 2021
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
As American federal authorities and cybersecurity experts rush to identify the full scope of the SolarWinds compromise, the list of known targets grows. The fallout from the cyberattack on the Texas-based software company appears to be vast, with a slew of powerful U.S. government agencies and businesses seemingly being infected by hackers who are believed to be affiliated with Russia.
SolarWinds says it has identified 18,000 customers potentially affected by the incident, which saw the culprits hijack software updates for a widely-used IT monitoring tool called "Orion" to spread malware, seemingly with the intention of espionage. The consequences of the brazen cyber-assault, which was first discovered by security firm FireEye after it too was infiltrated by the same group, are yet to be understood. But experts fear the hackers' access could be exploited to steal sensitive information or destroy and falsify government data, and warn it could take years to fix.
While the full list of victims is unclear — and expanding almost daily — Microsoft said its teams had identified more than 40 of its customers the attackers had aimed at "more precisely and compromised through additional and sophisticated measures."
It now seems likely the scope of the victims could be broad. Microsoft said the initial list included security, technology and non-governmental organizations (NGOs) alongside the government targets. It said 80 percent of attacks that it logged were U.S. based. "This is not 'espionage as usual,' even in the digital age. Instead, it represents an act of recklessness that created a serious technological vulnerability for the United States and the world," Brad Smith, president of the U.S. tech giant, wrote on Thursday.
"The attack unfortunately represents a broad and successful espionage-based assault on both the confidential information of the U.S. government and the tech tools used by firms to protect them. The attack is ongoing," the executive continued. Analysis is ongoing to determine which companies were impacted by the hack, as just because an entity used Orion is not evidence that it was actively compromised.
Internet: <www.newsweek.com> (adapted).
Considering the text above, judge the following item.

The cyberattacks have stopped, but authorities and experts still want to find who or what is responsible for such crime.
 

Provas

Questão presente nas seguintes provas
1944696 Ano: 2021
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
As American federal authorities and cybersecurity experts rush to identify the full scope of the SolarWinds compromise, the list of known targets grows. The fallout from the cyberattack on the Texas-based software company appears to be vast, with a slew of powerful U.S. government agencies and businesses seemingly being infected by hackers who are believed to be affiliated with Russia.
SolarWinds says it has identified 18,000 customers potentially affected by the incident, which saw the culprits hijack software updates for a widely-used IT monitoring tool called "Orion" to spread malware, seemingly with the intention of espionage. The consequences of the brazen cyber-assault, which was first discovered by security firm FireEye after it too was infiltrated by the same group, are yet to be understood. But experts fear the hackers' access could be exploited to steal sensitive information or destroy and falsify government data, and warn it could take years to fix.
While the full list of victims is unclear — and expanding almost daily — Microsoft said its teams had identified more than 40 of its customers the attackers had aimed at "more precisely and compromised through additional and sophisticated measures."
It now seems likely the scope of the victims could be broad. Microsoft said the initial list included security, technology and non-governmental organizations (NGOs) alongside the government targets. It said 80 percent of attacks that it logged were U.S. based. "This is not 'espionage as usual,' even in the digital age. Instead, it represents an act of recklessness that created a serious technological vulnerability for the United States and the world," Brad Smith, president of the U.S. tech giant, wrote on Thursday.
"The attack unfortunately represents a broad and successful espionage-based assault on both the confidential information of the U.S. government and the tech tools used by firms to protect them. The attack is ongoing," the executive continued. Analysis is ongoing to determine which companies were impacted by the hack, as just because an entity used Orion is not evidence that it was actively compromised.
Internet: <www.newsweek.com> (adapted).
Considering the text above, judge the following item.

Microsoft reported that over three-thirds of the cyberattacks happened to companies and organizations located in the USA.
 

Provas

Questão presente nas seguintes provas
1944695 Ano: 2021
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
As American federal authorities and cybersecurity experts rush to identify the full scope of the SolarWinds compromise, the list of known targets grows. The fallout from the cyberattack on the Texas-based software company appears to be vast, with a slew of powerful U.S. government agencies and businesses seemingly being infected by hackers who are believed to be affiliated with Russia.
SolarWinds says it has identified 18,000 customers potentially affected by the incident, which saw the culprits hijack software updates for a widely-used IT monitoring tool called "Orion" to spread malware, seemingly with the intention of espionage. The consequences of the brazen cyber-assault, which was first discovered by security firm FireEye after it too was infiltrated by the same group, are yet to be understood. But experts fear the hackers' access could be exploited to steal sensitive information or destroy and falsify government data, and warn it could take years to fix.
While the full list of victims is unclear — and expanding almost daily — Microsoft said its teams had identified more than 40 of its customers the attackers had aimed at "more precisely and compromised through additional and sophisticated measures."
It now seems likely the scope of the victims could be broad. Microsoft said the initial list included security, technology and non-governmental organizations (NGOs) alongside the government targets. It said 80 percent of attacks that it logged were U.S. based. "This is not 'espionage as usual,' even in the digital age. Instead, it represents an act of recklessness that created a serious technological vulnerability for the United States and the world," Brad Smith, president of the U.S. tech giant, wrote on Thursday.
"The attack unfortunately represents a broad and successful espionage-based assault on both the confidential information of the U.S. government and the tech tools used by firms to protect them. The attack is ongoing," the executive continued. Analysis is ongoing to determine which companies were impacted by the hack, as just because an entity used Orion is not evidence that it was actively compromised.
Internet: <www.newsweek.com> (adapted).
Considering the text above, judge the following item.

American cybersecurity experts and federal authorities are not only in a hurry to solve the problem, but they are also sure the hackers are from Russia.
 

Provas

Questão presente nas seguintes provas
1944694 Ano: 2021
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: CODEVASF
As American federal authorities and cybersecurity experts rush to identify the full scope of the SolarWinds compromise, the list of known targets grows. The fallout from the cyberattack on the Texas-based software company appears to be vast, with a slew of powerful U.S. government agencies and businesses seemingly being infected by hackers who are believed to be affiliated with Russia.
SolarWinds says it has identified 18,000 customers potentially affected by the incident, which saw the culprits hijack software updates for a widely-used IT monitoring tool called "Orion" to spread malware, seemingly with the intention of espionage. The consequences of the brazen cyber-assault, which was first discovered by security firm FireEye after it too was infiltrated by the same group, are yet to be understood. But experts fear the hackers' access could be exploited to steal sensitive information or destroy and falsify government data, and warn it could take years to fix.
While the full list of victims is unclear — and expanding almost daily — Microsoft said its teams had identified more than 40 of its customers the attackers had aimed at "more precisely and compromised through additional and sophisticated measures."
It now seems likely the scope of the victims could be broad. Microsoft said the initial list included security, technology and non-governmental organizations (NGOs) alongside the government targets. It said 80 percent of attacks that it logged were U.S. based. "This is not 'espionage as usual,' even in the digital age. Instead, it represents an act of recklessness that created a serious technological vulnerability for the United States and the world," Brad Smith, president of the U.S. tech giant, wrote on Thursday.
"The attack unfortunately represents a broad and successful espionage-based assault on both the confidential information of the U.S. government and the tech tools used by firms to protect them. The attack is ongoing," the executive continued. Analysis is ongoing to determine which companies were impacted by the hack, as just because an entity used Orion is not evidence that it was actively compromised.
Internet: <www.newsweek.com> (adapted).
Considering the text above, judge the following item.

In "It now seems likely the scope of the victims could be broad", the word 'likely' is a synonymous with lovely.
 

Provas

Questão presente nas seguintes provas
1944693 Ano: 2021
Disciplina: Inglês (Língua Inglesa)
Banca: CESPE / CEBRASPE
Orgão: CODEVASF

Enunciado 1944693-1

Internet: <thecomicstrips.com>.

Based on the comic strip presented above, judge the following item.

We can infer from the comic strip that the man who wants to create the website is also good at using his credit card carelessly.
 

Provas

Questão presente nas seguintes provas