Foram encontradas 70 questões.
Os riscos de Auditoria Interna dizem respeito, diretamente, à atuação do auditor e, principalmente, à grande probabilidade de ele emitir opinião sobre a adequabilidade de procedimentos e demonstrações contábeis sem se aperceber dos possíveis erros contidos. Tais erros estão relacionados à possibilidade de que objetivos não sejam alcançados. Consequentemente, o auditor deve estar sempre atento aos riscos e, mais especificamente, à avaliação da fase mais adequada para fazer essa análise.
No que se refere à melhor fase para analisar os riscos de Auditoria, considere as afirmativas a seguir.
I - A fase de elaboração dos programas e papéis de trabalho constitui momento ideal para a análise de riscos.
II - A fase de execução da análise e avaliação dos controles internos é propícia para a análise de riscos de Auditoria.
III - A fase de planejamento dos trabalhos de Auditoria é adequada para a análise de riscos.
É correto o que se afirma em
No que se refere à melhor fase para analisar os riscos de Auditoria, considere as afirmativas a seguir.
I - A fase de elaboração dos programas e papéis de trabalho constitui momento ideal para a análise de riscos.
II - A fase de execução da análise e avaliação dos controles internos é propícia para a análise de riscos de Auditoria.
III - A fase de planejamento dos trabalhos de Auditoria é adequada para a análise de riscos.
É correto o que se afirma em
Provas
Questão presente nas seguintes provas
O estudo aprofundado do auditor na área fiscal visa a detectar
Provas
Questão presente nas seguintes provas
O auditor, para ter base aceitável de segurança na fundamentação sobre as demonstrações contábeis dos clientes, deve obter evidências seguras e confiáveis. Testes substantivos fornecem evidências de adequação dos elementos patrimoniais do Balanço ou revelam erros na contabilização das transações realizadas pela empresa.
Ao solicitar que bancos ou clientes confirmem a existência de valores nas contas correntes bancárias ou a pagar à entidade, o auditor está aplicando um teste de detalhes de
Ao solicitar que bancos ou clientes confirmem a existência de valores nas contas correntes bancárias ou a pagar à entidade, o auditor está aplicando um teste de detalhes de
Provas
Questão presente nas seguintes provas
Na revisão analítica, o auditor externo deve preparar pessoalmente, de preferência, um papel de trabalho com as seguintes informações:
• saldo das contas do balanço patrimonial em 20X1 e 20X0;
• valor mensal por conta de receitas e despesas em 20X1;
• valor total por conta das receitas e despesas de 20X1 e 20X0.
Preparados os papéis de trabalho, o auditor deve calcular os índices econômico-financeiros como parte dos serviços de revisão analítica. A comparação dos índices da mesma empresa, em vários exercícios sociais, ou com os índices de outras empresas, preferencialmente do mesmo ramo e do mesmo porte, permite que o auditor avalie que contas apresentam flutuações incomuns e que deverão ser alvo de uma análise mais detalhada.
No decorrer de uma revisão analítica, o auditor apurou o índice de capitais próprios, pela seguinte fórmula de apuração:
O resultado apurado fornece ao auditor o índice da
• saldo das contas do balanço patrimonial em 20X1 e 20X0;
• valor mensal por conta de receitas e despesas em 20X1;
• valor total por conta das receitas e despesas de 20X1 e 20X0.
Preparados os papéis de trabalho, o auditor deve calcular os índices econômico-financeiros como parte dos serviços de revisão analítica. A comparação dos índices da mesma empresa, em vários exercícios sociais, ou com os índices de outras empresas, preferencialmente do mesmo ramo e do mesmo porte, permite que o auditor avalie que contas apresentam flutuações incomuns e que deverão ser alvo de uma análise mais detalhada.
No decorrer de uma revisão analítica, o auditor apurou o índice de capitais próprios, pela seguinte fórmula de apuração:
O resultado apurado fornece ao auditor o índice da
Provas
Questão presente nas seguintes provas
Um dos grandes problemas dos auditores reside no Risco de Auditoria, que consiste na probabilidade de que a conclusão ou opinião do auditor sobre as contas tomadas em conjunto seja diferente da realidade efetiva.
Esse risco decorre do Risco Inerente (RI), do Risco de Controle (RC) e do Risco de Detecção (RD), que devem ser analisados cuidadosamente para que o Risco de Auditoria seja minimizado, de forma a ficar dentro da margem de razoabilidade.
O Risco de Auditoria, sob o enfoque do modelo da AICPA, é apurado pela fórmula abaixo.
Considere que, na avaliação das Contas a Receber, o auditor anotou, nos papéis de trabalho, os seguintes percentuais de seu julgamento de valor sobre o risco auditoria:
2,8% para o risco de auditoria;
20% para o risco que mede a incapacidade do sistema evitar ou perceber um erro importante; e
40% para o risco de natureza da própria conta.
Adotando-se o modelo acima, a probabilidade de que o risco que permite prever erros importantes em contas individuais não identificados pelos testes se manifeste é
Esse risco decorre do Risco Inerente (RI), do Risco de Controle (RC) e do Risco de Detecção (RD), que devem ser analisados cuidadosamente para que o Risco de Auditoria seja minimizado, de forma a ficar dentro da margem de razoabilidade.
O Risco de Auditoria, sob o enfoque do modelo da AICPA, é apurado pela fórmula abaixo.
Considere que, na avaliação das Contas a Receber, o auditor anotou, nos papéis de trabalho, os seguintes percentuais de seu julgamento de valor sobre o risco auditoria:
2,8% para o risco de auditoria;
20% para o risco que mede a incapacidade do sistema evitar ou perceber um erro importante; e
40% para o risco de natureza da própria conta.
Adotando-se o modelo acima, a probabilidade de que o risco que permite prever erros importantes em contas individuais não identificados pelos testes se manifeste é
Provas
Questão presente nas seguintes provas
Compreende os exames preliminares das áreas, atividades, produtos e processos, para definir a amplitude e a época do trabalho a ser realizado, de acordo com as diretrizes estabelecidas pela administração da entidade.
A citação acima se refere ao(s)
A citação acima se refere ao(s)
Provas
Questão presente nas seguintes provas
Os auditores internos realizam testes de observância para obter maior grau de razoabilidade na segurança de que os controles internos, aprovados e implantados pela administração, estão sendo devidamente utilizados por executores e executivos.
Quando o auditor interno verifica os registros e os documentos dos bens tangíveis, visando a minimizar os riscos existentes com relação ao Ativo, aplica o procedimento de
Quando o auditor interno verifica os registros e os documentos dos bens tangíveis, visando a minimizar os riscos existentes com relação ao Ativo, aplica o procedimento de
Provas
Questão presente nas seguintes provas
Model copes with chaos to deliver relief
Computer program helps responders transport
supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
Nagurney's comment “'It's a multicriteria decision-making problem.'" (lines 25-26) refers to the fact thatBy Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
Provas
Questão presente nas seguintes provas
Model copes with chaos to deliver relief
Computer program helps responders transport
supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
Based on the meanings in the text, the two items are antonymous inBy Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
Provas
Questão presente nas seguintes provas
Model copes with chaos to deliver relief
Computer program helps responders transport
supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
The computer model discussed in the text “…copes with chaos to deliver relief" (title) and analyzes different factors. The only factor
NOT taken in consideration in the model is theBy Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
Provas
Questão presente nas seguintes provas
Cadernos
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