Questão FC478881
Cybersecurity risk: time for auditors to take heed?
Semântica e Significado de Vocábulos (Semantics)
FGV · 2025
Text I
Cybersecurity risk: time 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.
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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-risk-time-for-auditors-to-take-heed/
In technology has become a huge part of both our everyday lives and today’s business environment (1st paragraph), the word huge is similar in meaning to
- small.
- sizable.
- narrow.
- complex.
- dangerous.
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Gabarito
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Comentário do professor
sizable é a resposta correta porque traduz a ideia de algo de grande extensão ou importância no contexto apresentado.
A palavra inglesa huge significa "enorme" ou "muito grande". No trecho, qualifica a influência da tecnologia como tendo dimensão relevante.
sizable é um adjetivo que significa "grande", "considerável" ou "substancial" (em português: considerável). Tem sentido equivalente ao de huge quando se quer indicar importância ou extensão.
Há uma diferença de intensidade: huge tende a ser mais enfático, enquanto sizable indica magnitude relevante, porém menos hiperbólica. No enunciado, ambos funcionam como sinônimos apropriados para transmitir que a tecnologia ocupa uma parte significativa da vida e dos negócios.
Exemplo de uso: "Technology has become a sizable part of both our everyday lives and today’s business environment." Tradução: "A tecnologia se tornou uma parte considerável tanto da nossa vida cotidiana quanto do ambiente de negócios atual."
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