Questões de Concurso

The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

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Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.

Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/

The global interest in cybersecurity is growing. As we move into the cyber age, technology has become a huge part of both our everyday lives and today’s business environment, as more and more businesses increase their online presence and digital exposure by leveraging technology for almost every aspect of their business. But just as technology presents opportunities to many businesses, it also presents threats and challenges. Over the years, cyber attacks have continued to occur, escalating in frequency, severity and impact. These incidents have impacted every industry from financial services to retailers, entertainment and healthcare providers.

[…]

Perhaps due to its constantly evolving nature, cybersecurity risk remains complex and abstract to many. There may also be a perception that cybersecurity risk is not relevant to small businesses, hence, cybersecurity risk may not have been considered and addressed in all financial statements audits. But let us think about this: risk assessment is a crucial part of audit planning and auditors are required under the auditing standards to obtain an understanding of business risks that may result in risks of material misstatement of the financial statements. Just as auditors would consider an entity’s business risks in a financial statements audit, cybersecurity risk is an equally important risk area that cannot be ignored. Perhaps even more so, given the broad extent to which cyber attacks can cause fundamental enterprise-wide damage to organisations, and for some attacks, even a huge impact to the financial statements. Cybersecurity risk is hence an essential consideration in any financial statements audit.

Adapted from : https://charteredaccountantsworldwide.com/cybersecurity-risktime-for-auditors-to-take-heed/

1 Space technology is developing fast, and, with every advance, it is becoming more accessible to industry. Today, satellite communications (satcoms) and space-based data are underpinning new ways of operating that boost both sustainability and profitability. Some projects are still in the planning stages, offering great promise for the future. However, others are already delivering practical results.

2 The benefits of space technology broadly fall into two categories: connectivity that can reach into situations where terrestrial technologies struggle to deliver and the deep, unique insights delivered by Earth Observation (EO) data. Both depend on access to satellite networks, particularly medium earth orbit (MEO) and low earth orbit (LEO) satellites that offer low-latency connectivity and frequently updated data. Right now, the satellite supplier market is booming, driving down the cost of access to satellites. Suppliers are increasingly tailoring their services to emerging customer needs and the potential applications are incredible – as a look at the transportation sector shows.

3 Satellite technology is a critical part of revolutionizing connectivity on trains. The Satellites for Digitalization of Railways (SODOR) project will provide low latency, highly reliable connectivity that, combined with monitoring sensors, will mean near realtime data guides operational decisions. This insight will help trains run more efficiently with fewer delays for passengers. Launching this year, SODOR will help operators reduce emissions by using the network more efficiently, allowing preventative maintenance and extending the lifetime of some existing trains. It will also make rail travel more attractive and help shift more passengers from road to rail (that typically emits even less CO2 per passenger than electric cars do).

4 Satellite data and communications will also play a fundamental role in shaping a sustainable future for road vehicles. Right now, the transport sector contributes around 14% of the UK’s greenhouse gas emissions, of which 91% is from road vehicles – and this needs to change.

5 A future where Electric Vehicles (EV) dominate will need a smart infrastructure to monitor and control the electricity network, managing highly variable supply and demand, as well as a large network of EV charging points. EO data will be critical in future forecasting models for wind and solar production, to help manage a consistent flow of green energy.

6 Satellite communications will also be pivotal. As more wind and solar installations join the electricity network – often in remote locations – satcoms will step in to deliver highly reliable connectivity where 4G struggles to reach. It will underpin a growing network of EV charging points, connecting each point to the internet for operational management purposes, for billing and access app functionality and for the users’ comfort, they may access the system wherever they are.

7 Satellite technology will increasingly be a part of the vehicles themselves, particularly when automated driving becomes more mainstream. It will be essential for every vehicle to have continuous connectivity to support real-time software patches, map updates and inter-vehicle communications. Already, satellites provide regular software updates to vehicles and enhanced safety through an in-car emergency call service.

8 At our company, we have been deeply embedded in the space engineering for more than 40 years – and we continue to be involved with the state-of-the-art technologies and use cases. We have a strong track record of translating these advances into practical benefits for our customers that make sense on both a business and a sustainability level.

Available at: https://www.cgi.com/uk/en-gb/blog/space/how-space-technology-is-bringing-green-wins-to-transport. Retrieved on April 25,2023. Adapted.