Questões de Concurso

Available at: https://www.synchronybank.com/blog/brief-history-of-money/. Retrieved on: Sept 10,2022. Adapted.

Text 2 – Computers

(Text adapted from History of Computing. Retrieved from

https://www.cs.utexas.edu/~mitra/csFall2006/cs 303/lectures/history.html)

When you hear the term computers, it’s difficult to imagine different devices from a laptop or a small desktop. Believe it or not, they weren’t always like they are today. They used to be very large and heavy, sometimes as big as an entire room. Some technology professors historically define computers, as “a device that can help with computations”. The word computation involves counting, calculating, adding, subtracting, etc. The modern definition of a computer is a little wider, because in our day and age, computers store, compile, analyze and compute an enormous amount of information. Ancient computers were very interesting. Actually, the first computer may have been located in Great Britain, at Stonehenge. It is a man-made circle of large stones. Citizens used it to measure the weather and forecast the change of seasons. Some specialists say that another ancient computer is the abacus. It was used by the early Romans, Greeks, and Egyptians to count and calculate. Even though they are no longer in use, certainly, these early devices are fascinating. Computers are embedded in our history and some people say that we are completely dependent of them. No matter the complexity of the task, easy or difficult, some people can’t do anything without them. Do you contest or share this opinion?

Text I

Trust and audit

Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament.

It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question. The auditor’s signature pledges his or her reputational capital so that the audited body’s public statements can be trusted. […]

Given the fundamental importance of trust, should auditors not then feel immensely valuable in the context of declining trust? Not so. Among our interviewees, a consensus emerged that the audit profession is under-producing trust at a critical time. One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust.

So what can be done? Our research suggests that more frequent dialogue with audit committees and a more ambitious outward facing role for the sector’s leadership would be welcome. But we think more is needed. Audit for the 21st century should be understood and designed as primarily a confidence building process within the audited organisation and across its stakeholders. If the audit is a way of ensuring the client’s accountability, much more needs to be done to make the audit itself exemplary in its openness and inclusiveness.

Instead of an audit report being a trust-producing product, the audit process could become a trust-producing practice in which the auditor uses his or her position as a trusted intermediary to broker rigorous learning across all dimensions of the organisation and its stakeholders. The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite.

From being a service that consists almost exclusively of external investigation by a warranted professional, auditing needs to become more co-productive, with the auditor’s role expanding to include that of an expert convenor who is willing to share the tools of enquiry. Audit could move from ‘black box’ to ‘glass box’.

But the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement. Does it increase the economic, social or environmental value of the organisations it reviews? It is one thing to believe in the accuracy of a financial statement audit, but it is another thing to believe in its utility.

Adapted from: https://auditfutures.net/pdf/AuditFutures-RSA-EnlighteningProfessions.pdf