Simulado Agência Nacional de Transportes Aquaviários - ANTAQ | Analista Administrativo - Ciências Contábeis | 2019 pre-edital

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).

Simulado Agência Nacional de Transportes Aquaviários - ANTAQ | Analista Administrativo - Ciências Contábeis | 2019 pre-edital | Questão 253

Língua Inglesa / Itens gramaticais relevantes para a compreensão dos conteúdos semânticos