Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

Internal auditors verify the effectiveness of their organization's internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization's computer systems to ensure their reliability and integrity of the data. Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.

Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients' computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing technology plans.

Internet: <www.bls.gov> (adapted).

Accountants hired by Federal, State, and local governments guarantee that the total income is received and expenditure is set as required by laws and regulations.

Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

Internal auditors verify the effectiveness of their organization's internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization's computer systems to ensure their reliability and integrity of the data. Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.

Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients' computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing technology plans.

Internet: <www.bls.gov> (adapted).

Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

Internal auditors verify the effectiveness of their organization's internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization's computer systems to ensure their reliability and integrity of the data. Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.

Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients' computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing technology plans.

Internet: <www.bls.gov> (adapted).

Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

Internal auditors verify the effectiveness of their organization's internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization's computer systems to ensure their reliability and integrity of the data. Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.

Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients' computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing technology plans.

Internet: <www.bls.gov> (adapted).

Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

Internal auditors verify the effectiveness of their organization's internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization's computer systems to ensure their reliability and integrity of the data. Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.

Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients' computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing technology plans.

Internet: <www.bls.gov> (adapted).

Considerando que o documento acima, adaptado, seja uma comunicação oficial do Tribunal de Contas da União (TCU) a ser encaminhada ao destinatário, julgue o item subsequente, no que se refere à sua adequação às normas da redação oficial.

No memorando apresentado, infringe-se a estrutura do expediente oficial, uma vez que a numeração de parágrafos deve-se restringir aos textos de documentos oficiais que se subdividam em títulos e subtítulos.

Considerando que o documento acima, adaptado, seja uma comunicação oficial do Tribunal de Contas da União (TCU) a ser encaminhada ao destinatário, julgue o item subsequente, no que se refere à sua adequação às normas da redação oficial.

Na identificação do signatário, a apresentação do nome da autoridade que expediu o memorando torna-se opcional, dados o caráter impessoal da redação oficial e a especificação do cargo da autoridade após o fecho do documento.

A mais ínfima felicidade, quando está sempre presente e nos torna felizes, é incomparavelmente superior à maior de todas, que só se produz de maneira episódica, como uma espécie de capricho, como uma inspiração insensata, em meio a uma vida que é dor, avidez e privação. Tanto na menor como na maior felicidade, porém, há sempre algo que faz que a felicidade seja uma felicidade: a faculdade de esquecer, ou melhor, em palavras mais eruditas, a faculdade de sentir as coisas, durante todo o tempo que dura a felicidade, fora de qualquer perspectiva histórica. Aquele que não sabe instalar-se no limiar do instante, esquecendo todo o passado, aquele que não sabe, como uma deusa da vitória, colocar-se de pé uma vez sequer, sem medo e sem vertigem, este não saberá jamais o que é a felicidade, e o que é ainda pior: ele jamais estará em condições de tornar os outros felizes. É possível viver, e mesmo viver feliz, quase sem lembrança, como o demonstra o animal; mas é absolutamente impossível ser feliz sem esquecimento.

F. W. Nietzsche. II Consideração intempestiva sobre a utilidade e os inconvenientes da história para a vida. In: Escritos sobre história. São Paulo: Loyola, 2005. p. 72-3 (com adaptações).

Com base no texto acima, julgue o item que se segue.

O autor estabelece em seu texto uma oposição entre história e felicidade.

A mais ínfima felicidade, quando está sempre presente e nos torna felizes, é incomparavelmente superior à maior de todas, que só se produz de maneira episódica, como uma espécie de capricho, como uma inspiração insensata, em meio a uma vida que é dor, avidez e privação. Tanto na menor como na maior felicidade, porém, há sempre algo que faz que a felicidade seja uma felicidade: a faculdade de esquecer, ou melhor, em palavras mais eruditas, a faculdade de sentir as coisas, durante todo o tempo que dura a felicidade, fora de qualquer perspectiva histórica. Aquele que não sabe instalar-se no limiar do instante, esquecendo todo o passado, aquele que não sabe, como uma deusa da vitória, colocar-se de pé uma vez sequer, sem medo e sem vertigem, este não saberá jamais o que é a felicidade, e o que é ainda pior: ele jamais estará em condições de tornar os outros felizes. É possível viver, e mesmo viver feliz, quase sem lembrança, como o demonstra o animal; mas é absolutamente impossível ser feliz sem esquecimento.

F. W. Nietzsche. II Consideração intempestiva sobre a utilidade e os inconvenientes da história para a vida. In: Escritos sobre história. São Paulo: Loyola, 2005. p. 72-3 (com adaptações).

Com base no texto acima, julgue o item que se segue.

No segundo período do texto, o trecho introduzido pelos dois pontos apresenta uma explicação do que o autor entende por "maior felicidade".

A mais ínfima felicidade, quando está sempre presente e nos torna felizes, é incomparavelmente superior à maior de todas, que só se produz de maneira episódica, como uma espécie de capricho, como uma inspiração insensata, em meio a uma vida que é dor, avidez e privação. Tanto na menor como na maior felicidade, porém, há sempre algo que faz que a felicidade seja uma felicidade: a faculdade de esquecer, ou melhor, em palavras mais eruditas, a faculdade de sentir as coisas, durante todo o tempo que dura a felicidade, fora de qualquer perspectiva histórica. Aquele que não sabe instalar-se no limiar do instante, esquecendo todo o passado, aquele que não sabe, como uma deusa da vitória, colocar-se de pé uma vez sequer, sem medo e sem vertigem, este não saberá jamais o que é a felicidade, e o que é ainda pior: ele jamais estará em condições de tornar os outros felizes. É possível viver, e mesmo viver feliz, quase sem lembrança, como o demonstra o animal; mas é absolutamente impossível ser feliz sem esquecimento.

F. W. Nietzsche. II Consideração intempestiva sobre a utilidade e os inconvenientes da história para a vida. In: Escritos sobre história.

São Paulo: Loyola, 2005. p. 72-3 (com adaptações).

Com base no texto acima, julgue o item que se segue.

O texto caracteriza-se como predominantemente dissertativoargumentativo, e o autor utiliza recursos discursivos diversos para construir sua argumentação, como, por exemplo, linguagem figurada e repetições.