Magna Concursos

Foram encontradas 70 questões.

190652 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
De acordo com uma das normas de auditoria, o auditor deve elaborar papéis de trabalho que suportem sua opinião para emissão do parecer final. Os papéis de trabalho representam a(o)
 

Provas

Questão presente nas seguintes provas
190650 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
As normas de auditoria estabelecem que o auditor deve avaliar o sistema de controles internos a fim de determinar a natureza, época e extensão dos procedimentos de auditoria. A esse respeito, considere os procedimentos a seguir.
I - Implementar novos controles internos que, porventura, estiverem faltando.
II - Levantar e identificar o sistema de controle interno utilizado na empresa.
III - Realizar o mapeamento de toda a organização, elaborando fluxos e normas de processo.
IV - Verificar se o sistema levantado está realmente sendo utilizado pela empresa.
V - Avaliar, por meio de testes, a eficácia dos controles internos utilizados.
Durante a avaliação do sistema de controles internos, são deveres dos auditores APENAS os procedimentos apresentados em
 

Provas

Questão presente nas seguintes provas
190649 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
Em um processo de auditoria completo, são realizados alguns procedimentos para se chegar ao objetivo final. Dentre os procedimentos que devem ser executados pelos auditores, incluem-se os testes substantivos, que visam à
 

Provas

Questão presente nas seguintes provas
190648 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
Segundo a metodologia de mercado e as boas práticas de auditoria, os papéis de trabalho podem ser classificados, quanto à sua natureza, em dois tipos: permanentes e correntes. São exemplos de papéis de trabalho permanentes, EXCETO
 

Provas

Questão presente nas seguintes provas
190647 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
Na definição do escopo de auditoria, a equipe deve definir a abrangência e o volume dos testes a serem aplicados. Para isso, é preciso que a materialidade dos testes esteja bem definida. O termo materialidade, em auditoria, consiste na
 

Provas

Questão presente nas seguintes provas
190646 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
Durante o processo de planejamento da auditoria anual, a equipe de auditores deve cumprir algumas etapas ou fases essenciais para que a auditoria programada obtenha sucesso. Sendo assim, para que os trabalhos de auditoria definidos para o ano sejam efetuados dentro do período proposto, é imprescindível o cumprimento da fase de
 

Provas

Questão presente nas seguintes provas
190645 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
Para que o processo de auditoria interna atinja seus objetivos, é preciso, antes de tudo, ocorrer o planejamento da auditoria. No início de cada ano, geralmente, as empresas realizam o planejamento anual de auditoria, também chamado de planejamento global. A esse respeito, observe os procedimentos a seguir.
I - Definir os processos que serão auditados durante o ano, levando-se em consideração os riscos envolvidos frente ao planejamento estratégico da empresa para aquele ano.
II - Realizar uma pesquisa global com os funcionários, solicitando-se a opinião de todos sobre os processos a serem auditados.
III - Definir um prazo para realização do trabalho, estabelecendo- se as prioridades de acordo com a criticidade de cada processo.
IV - Obter a aprovação da alta administração da empresa em relação à escolha dos processos que serão auditados.
V - Realizar ata de reunião do planejamento e divulgar, internamente, no mural da empresa.
Durante a etapa do planejamento anual, são deveres do auditor APENAS os procedimentos apresentados em
 

Provas

Questão presente nas seguintes provas
190644 Ano: 2011
Disciplina: Auditoria
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
Com a crescente expansão dos negócios, as administrações das empresas instituíram o órgão de auditoria interna, que, em muitos ramos, tornou-se um setor obrigatório por força de lei. A auditoria interna auxilia a organização a alcançar seus objetivos, adotando uma abordagem sistemática para a
 

Provas

Questão presente nas seguintes provas

Experts Try to Gauge Health Effects of Gulf Oil Spill

Wednesday, June 23, 2010

WEDNESDAY, June 23 (HealthDay News) - This Tuesday and Wednesday, a high-ranking group of expert government advisors is meeting to outline and anticipate potential health risks from the Gulf oil spill - and find ways to minimize them.

The workshop, convened by the Institute of Medicine (IOM) at the request of the U.S. Department of Health and Human Services, will not issue any formal recommendations, but is intended to spur debate on the ongoing spill.

“We know that there are several contaminations. We know that there are several groups of people — workers, volunteers, people living in the area,” said Dr. Maureen Lichtveld, a panel member and professor and chair of the department of environmental health sciences at Tulane University School of Public Health and Tropical Medicine in New Orleans. “We’re going to discuss what the opportunities are for exposure and what the potential short- and long-term health effects are. That’s the essence of the workshop, to look at what we know and what are the gaps in science,” Lichtveld explained.

High on the agenda: discussions of who is most at risk from the oil spill, which started when BP’s Deepwater Horizon rig exploded and sank in the Gulf of Mexico on April 20, killing 11 workers. The spill has already greatly outdistanced the 1989 Exxon Valdez spill in magnitude.

“Volunteers will be at the highest risk,” one panel member, Paul Lioy of the University of Medicine & Dentistry of New Jersey and Rutgers University, stated at the conference. He was referring largely to the 17,000 U.S. National Guard members who are being deployed to help with the clean-up effort.

Many lack extensive training in the types of hazards — chemical and otherwise — that they’ll be facing, he said. That might even include the poisonous snakes that inhabit coastal swamps, Lioy noted. Many National Guard members are “not professionally trained. They may be lawyers, accountants, your next-door neighbor,” he pointed out.

Seamen and rescue workers, residents living in close proximity to the disaster, people eating fish and seafood, tourists and beach-goers will also face some risk going forward, Dr. Nalini Sathiakumar, an occupational epidemiologist and pediatrician at the University of Alabama at Birmingham, added during the conference.

Many of the ailments, including nausea, headache and dizziness, are already evident, especially in clean-up workers, some of whom have had to be hospitalized.

“Petroleum has inherent hazards and I would say the people at greatest risk are the ones actively working in the region right now,” added Dr. Jeff Kalina, associate medical director of the emergency department at The Methodist Hospital in Houston. “If petroleum gets into the lungs, it can cause quite a bit of damage to the lungs [including] pneumonitis, or inflammation of the lungs.”

“There are concerns for workers near the source. They do have protective equipment on but do they need respirators?” added Robert Emery, vice president for safety, health, environment and risk management at the University of Texas Health Science Center at Houston.

Physical contact with volatile organic compounds (VOCs) and with solvents can cause skin problems as well as eye irritation, said Sathiakumar, who noted that VOCs can also cause neurological symptoms such as confusion and weakness of the extremities.

“Some of the risks are quite apparent and some we don’t know about yet,” said Kalina. “We don’t know what’s going to happen six months or a year from now.”

Copyright (c) 2010 HealthDay. All rights reserved.

http://www.nlm.nih.gov/medlineplus/news/fullstory_100305.html,

retrieved on September 9th, 2010.

Based on the information in the text, it is INCORRECT to say that

 

Provas

Questão presente nas seguintes provas

Experts Try to Gauge Health Effects of Gulf Oil Spill

Wednesday, June 23, 2010

WEDNESDAY, June 23 (HealthDay News) - This Tuesday and Wednesday, a high-ranking group of expert government advisors is meeting to outline and anticipate potential health risks from the Gulf oil spill - and find ways to minimize them.

The workshop, convened by the Institute of Medicine (IOM) at the request of the U.S. Department of Health and Human Services, will not issue any formal recommendations, but is intended to spur debate on the ongoing spill.

“We know that there are several contaminations. We know that there are several groups of people — workers, volunteers, people living in the area,” said Dr. Maureen Lichtveld, a panel member and professor and chair of the department of environmental health sciences at Tulane University School of Public Health and Tropical Medicine in New Orleans. “We’re going to discuss what the opportunities are for exposure and what the potential short- and long-term health effects are. That’s the essence of the workshop, to look at what we know and what are the gaps in science,” Lichtveld explained.

High on the agenda: discussions of who is most at risk from the oil spill, which started when BP’s Deepwater Horizon rig exploded and sank in the Gulf of Mexico on April 20, killing 11 workers. The spill has already greatly outdistanced the 1989 Exxon Valdez spill in magnitude.

“Volunteers will be at the highest risk,” one panel member, Paul Lioy of the University of Medicine & Dentistry of New Jersey and Rutgers University, stated at the conference. He was referring largely to the 17,000 U.S. National Guard members who are being deployed to help with the clean-up effort.

Many lack extensive training in the types of hazards — chemical and otherwise — that they’ll be facing, he said. That might even include the poisonous snakes that inhabit coastal swamps, Lioy noted. Many National Guard members are “not professionally trained. They may be lawyers, accountants, your next-door neighbor,” he pointed out.

Seamen and rescue workers, residents living in close proximity to the disaster, people eating fish and seafood, tourists and beach-goers will also face some risk going forward, Dr. Nalini Sathiakumar, an occupational epidemiologist and pediatrician at the University of Alabama at Birmingham, added during the conference.

Many of the ailments, including nausea, headache and dizziness, are already evident, especially in clean-up workers, some of whom have had to be hospitalized.

“Petroleum has inherent hazards and I would say the people at greatest risk are the ones actively working in the region right now,” added Dr. Jeff Kalina, associate medical director of the emergency department at The Methodist Hospital in Houston. “If petroleum gets into the lungs, it can cause quite a bit of damage to the lungs [including] pneumonitis, or inflammation of the lungs.”

“There are concerns for workers near the source. They do have protective equipment on but do they need respirators?” added Robert Emery, vice president for safety, health, environment and risk management at the University of Texas Health Science Center at Houston.

Physical contact with volatile organic compounds (VOCs) and with solvents can cause skin problems as well as eye irritation, said Sathiakumar, who noted that VOCs can also cause neurological symptoms such as confusion and weakness of the extremities.

“Some of the risks are quite apparent and some we don’t know about yet,” said Kalina. “We don’t know what’s going to happen six months or a year from now.”

Copyright (c) 2010 HealthDay. All rights reserved.

http://www.nlm.nih.gov/medlineplus/news/fullstory_100305.html,

retrieved on September 9th, 2010.

In the fragments “to look at what we know and what are the gaps in science,” and “‘They may be lawyers, accountants, your next-door neighbor’, he pointed out.”, the expressions look at and pointed out mean, respectively,

 

Provas

Questão presente nas seguintes provas