Questões para concursos

ID 35044 Português Tipos de Discurso Direto FGV 2022

Um relatório produzido em determinada seção do serviço público trazia, inadequadamente, uma série de frases em discurso direto. O chefe da seção solicitou, então, ao funcionário autor do relatório que modificasse tais frases para o discurso indireto, o que foi imediatamente feito; a frase em que essa modificação solicitada foi realizada de forma adequada é:

A O funcionário respondeu ao chefe: “Não cometi essa falha ocorrida ontem” / O funcionário respondeu ao chefe que não cometera aquela falha ocorrida no dia anterior;

B O chefe retrucou: “Iremos terminar a tarefa e voltar para casa” / O chefe retrucou que irão terminar a tarefa e voltar para suas casas;

C O cidadão explicou ao segurança: “Não estou preocupado, é que estou pensando” / O cidadão explicou ao segurança que não estava preocupado, era que estava pensando;

D A funcionária pensava: “Como podes deixar que te usem?” / A funcionária pensava como podia deixar que a usem;

E O funcionário explicou: “O relatório só ficará pronto depois de amanhã” / O funcionário explicou que o relatório só ficaria pronto depois de amanhã.

ID 35043 Inglês FGV 2022

Texto associado

Internal audit’s role in ESG reporting Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported. What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters. Embarking on the ESG journey Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment. They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively. Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals. As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls. Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf

Based on the information provided by the text, mark the statements below as true (T) or false (F).

( ) One of the hurdles of ESG issues is that they have been restricted to a single group of experts.

( ) There has been such a great demand for publicizing government efforts towards ESG that reports have become accurate and systematized.

( ) Part of the internal auditor’s job is to be knowledgeable enough in the area of ESG so as to be able to provide solid guidance to those in charge of the administration. The statements are, respectively:

A F – F – T;

B T – F – F;

C T – F – T;

D F – T – F;

E F – T – T.

ID 35042 Inglês FGV 2022

Texto associado

Internal audit’s role in ESG reporting Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported. What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters. Embarking on the ESG journey Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment. They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively. Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals. As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls. Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf

The sentence that best expresses the idea that parties involved in the administration should follow a similar orientation:

A “Internal audit can and should play a significant role in an organization’s ESG journey”;

B “[…] strong governance over ESG — as with effective governance overall — requires alignment among the principal players”;

C “These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment”;

D “This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively”;

E “[…] pressure is being reflected increasingly in executive performance”.

ID 35041 Inglês FGV 2022

Texto associado

Internal audit’s role in ESG reporting Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported. What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters. Embarking on the ESG journey Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment. They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively. Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals. As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls. Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf

According to the text, “C-suite executives” (first paragraph), that is, those in top positions within a company, have been:

A endeavoring to hold back innovation;

B looking forward to better positions;

C supporting less critical reports;

D resisting sustainability issues;

E trying to grasp the novelty.

ID 35040 Inglês FGV 2022

Texto associado

Internal audit’s role in ESG reporting Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported. What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters. Embarking on the ESG journey Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment. They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively. Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals. As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls. Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf

The excerpt “Efforts to mitigate the accelerating effects of climate change” (third paragraph) indicates that, if effective, the speed of climate change will be:

A doubled;

B resumed;

C lessened;

D loosened;

E unleashed.

ID 35039 Inglês FGV 2022

Texto associado

Internal audit’s role in ESG reporting Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. For example, there is no single standard for what should be reported. What is clear is that strong governance over ESG — as with effective governance overall — requires alignment among the principal players as outlined in The Internal Institute of Auditors (IIA) Three Lines Model. As with any risk area, internal audit should be well-positioned to support the governing body and management with objective assurance, insights, and advice on ESG matters. Embarking on the ESG journey Efforts to mitigate the accelerating effects of climate change and address perceived historical social inequities are two powerful issues driving change globally. These movements have enhanced awareness of how all organizations impact, influence, and interact with society and the environment. They also have spurred organizations to better recognize and manage ESG risks (i.e., risks associated with how organizations operate in respect to their impact on the world around them). This broad risk category includes areas that are dynamic and often driven by factors that can be difficult to measure objectively. Still, there is growing urgency for organizations to understand and manage ESG risks, particularly as investors and regulators focus on organizations producing high-quality reporting on sustainability efforts. What’s more, that pressure is being reflected increasingly in executive performance as more organizations tie incentive compensation metrics to ESG goals. As ESG reporting becomes increasingly common, it should be treated with the same care as financial reporting. Organizations need to recognize that ESG reporting must be built on a strategically crafted system of internal controls and accurately reflect how an organization’s ESG efforts relate to each other, the organization’s finances, and value creation. Internal audit can and should play a significant role in an organization’s ESG journey. It can add value in an advisory capacity by helping to identify and establish a functional ESG control environment. It also can offer critical assurance support by providing an independent and objective review of the effectiveness of ESG risk assessments, responses, and controls. Source: Adapted from https://na.theiia.org/about-ia/PublicDocuments/WhitePaper-Internal-Audits-Role-in-ESG-Reporting.pdf

The function of the extract “i.e., risks associated with how organizations operate in respect to their impact on the world around them” (fourth paragraph) is to:

A indicate expected results;

B add contrasting information;

C anticipate possible outcomes;

D clarify the previous statement;

E provide an alternative argument.

ID 35038 Matemática Financeira Juros compostos FGV 2022

Um empréstimo será amortizado em um ano com pagamentos mensais à taxa de juros compostos de 48% ao ano capitalizados mensalmente. Descontadas as tarifas bancárias, que são efetivadas no momento da contratação do empréstimo, no valor de 5%, o tomador do empréstimo receberá líquidos R$ 10.450,00. Sabe-se que as parcelas mensais aumentam 2,7% ao mês e que o primeiro pagamento será realizado um mês após efetuada a operação. O valor aproximado da menor parcela, em reais, é de: Utilize a aproximação: (1,027) 12 =1,4 e (1,04) 12 =1,6

A 879;

B 1.144;

C 1.886;

D 1.976;

E 2.089.

ID 35037 Matemática Financeira Juros compostos FGV 2022

Um crédito é ofertado em 36 prestações mensais antecipadas de R$ 3.000,00 à taxa de juros compostos de 3% ao mês. Indiferentemente, como alternativa, o mesmo crédito pode ser quitado com: i. entrada de R$ 10.000,00; ii. 3 parcelas anuais antecipadas de R$ 5.000,00, com pagamento da primeira concomitantemente com a entrada, à taxa de juros compostos de 3% ao mês; iii. o restante financiado em 36 prestações mensais, à taxa de juros compostos de 3% ao mês. Se o tomador do empréstimo optar pela opção alternativa, o valor aproximado do montante a ser financiado mensalmente, em reais, é de: Utilize a aproximação: (1,03)- 12 =0,7

A 36.000;

B 40.000;

C 46.000;

D 50.000;

E 56.000.

ID 35036 Matemática Financeira Taxa Interna de Retorno FGV 2022

Uma sociedade empresária possui duas alternativas de investimento, mutuamente excludentes (não podem ocorrer simultaneamente), X e Y, ambas com a mesma duração e com valor presente líquido positivo. A taxa interna de retorno (TIR) para o projeto X é de 15%; para o projeto Y, de 13%; e para o projeto diferencial Y-X, de 11%. O projeto X é preferível ao Y somente para taxas mínimas de atratividade da empresa:

A menores que 11%;

B menores que 13%;

C maiores que 11% e menores que 13%;

D maiores que 11% e menores que 15%;

E maiores que 13%.

ID 35035 Matemática Financeira Juros compostos FGV 2022

Um empréstimo de uma unidade monetária é concedido nas seguintes condições: i. juros compostos de 5% ao mês; ii. taxa de abertura de crédito de 5% sobre o valor financiado, sendo o pagamento no ato; iii. amortizações mensais constantes; iv. prazo total de 2 meses. A taxa positiva que representa o custo efetivo total mensal desse empréstimo é, aproximadamente, de: Utilize a aproximação: (2,2975) 0,5 =1,52

A 9%

B 8%

C 7%

D 6%

E 5%

Questões para Concursos

Questões por banca

The sentence that best expresses the idea that parties involved in the administration should follow a similar orientation:

According to the text, “C-suite executives” (first paragraph), that is, those in top positions within a company, have been:

The excerpt “Efforts to mitigate the accelerating effects of climate change” (third paragraph) indicates that, if effective, the speed of climate change will be:

The function of the extract “i.e., risks associated with how organizations operate in respect to their impact on the world around them” (fourth paragraph) is to:

Mensagem enviada!