Tradução do texto da prova de Inglês do TCU 2015

Hi class,

No artigo passado comentei as questões da prova de Inglês do TCU. Hoje trago para vocês a tradução do texto que foi aplicado na prova. Vejam que foi um longo texto, portanto preparem-se com antecedência!

Para acessar os cursos de Inglês, é só clicar na página principal cursos online >> por professor >> Ena Smith

abraços

Prof Ena Smith

(Auditor – TCU – CESPE – 2015)

Environmental auditing is essentially an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards. The relevance of this tool is growing because organisations of all kinds now recognise the importance of environmental matters and accept that their environmental performance will be scrutinised by a wide range of interested parties. These parties will use environmental auditing to investigate, understand and identify actions which help improve existing human activities, with the aim of reducing their adverse effects on the environment. An environmental auditor is the professional who will, on behalf of these parties, study an organisation’s environmental effects in a systematic and documented manner and will produce an environmental audit report based on the data provided. There are many reasons for undertaking an environmental audit, which include issues such as environmental legislation and pressure from customers.

 

As a matter of definition, the term “audit” has its origins in the financial sector. Auditing, in general, is a methodical examination of procedures and practices aimed at verifying whether they comply with legal requirements, internal policies and accepted practices. The expression “environmental auditing” is often used as a generic term covering a variety of management practices used to evaluate a company’s environmental performance. Strictly, it refers to checking systems and procedures against standards or regulations, as said before, but it is often used to cover the gathering and evaluation of any data with environmental relevance.

 

Considering the terminology used in the area, environmental auditing should not be confused with environmental impact assessment, although both are environmental management tools and the difference between them has become blurred. The former is carried out when a development is already in place, and is used to check on existing practices, assessing the environmental effects of current activities. It is correct to say that it provides a “snap-shot” of looking at what is happening at that point in time in an organisation. The latter is an anticipatory tool, that is, it takes place before an action is carried out. It is therefore an attempt to predict the impact on the environment of a future action, and to provide this information to those who make the decision on whether the project should be authorised. Internet: (adapted).

 

Translation:

 

Environmental auditing is essentially an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards. The relevance of this tool is growing because organisations of all kinds now recognise the importance of environmental matters and accept that their environmental performance will be scrutinised by a wide range of interested parties.

 

A auditoria ambiental é essencialmente uma ferramenta de gestão ambiental para medir os efeitos de certas atividades no meio ambiente tendo como base um conjunto de critérios ou padrões. A relevância desse instrumento está crescendo porque as organizações de todos os tipos reconhecem agora a importância das questões ambientais e aceitam que o seu desempenho ambiental será analisado por uma vasta gama de partes interessadas.

 

These parties will use environmental auditing to investigate, understand and identify actions which help improve existing human activities, with the aim of reducing their adverse effects on the environment. An environmental auditor is the professional who will, on behalf of these parties, study an organisation’s environmental effects in a systematic and documented manner and will produce an environmental audit report based on the data provided. There are many reasons for undertaking an environmental audit, which include issues such as environmental legislation and pressure from customers.

 

Esses grupos usarão auditoria ambiental para investigar, entender e identificar ações que ajudem a melhorar as atividades humanas existentes, com o objetivo de reduzir seus efeitos adversos sobre o ambiente. Um auditor ambiental é o profissional que irá, no interesse dessas partes, estudar os efeitos ambientais da organização de uma forma sistemática e documentada e irá produzir um relatório de auditoria ambiental com base nos dados fornecidos. Há muitas razões para a realização de uma auditoria ambiental, que incluem questões tais como legislação ambiental e pressão dos clientes.

 

As a matter of definition, the term “audit” has its origins in the financial sector. Auditing, in general, is a methodical examination of procedures and practices aimed at verifying whether they comply with legal requirements, internal policies and accepted practices. The expression “environmental auditing” is often used as a generic term covering a variety of management practices used to evaluate a company’s environmental performance. Strictly, it refers to checking systems and procedures against standards or regulations, as said before, but it is often used to cover the gathering and evaluation of any data with environmental relevance.

Por uma questão de definição, o termo “auditoria” tem suas origens no setor financeiro. A auditoria, em geral, é um exame metódico destinado a verificar se os procedimentos e práticas estão em conformidade com os requisitos legais, políticas internas e as práticas aceitas. A expressão “auditoria ambiental” é muitas vezes usada como um termo genérico que cobre uma variedade de práticas de gestão que são usadas para avaliar o desempenho ambiental de uma empresa. A rigor, se refere a sistemas de verificação e procedimentos baseados em normas ou regulamentos, como dito antes, mas muitas vezes é usada para investigar a coleta e avaliação de quaisquer dados com relevância ambiental.

 

Considering the terminology used in the area, environmental auditing should not be confused with environmental impact assessment, although both are environmental management tools and the difference between them has become blurred. The former is carried out when a development is already in place, and is used to check on existing practices, assessing the environmental effects of current activities. It is correct to say that it provides a “snap-shot” of looking at what is happening at that point in time in an organisation. The latter is an anticipatory tool, that is, it takes place before an action is carried out. It is therefore an attempt to predict the impact on the environment of a future action, and to provide this information to those who make the decision on whether the project should be authorised. Internet: (adapted).

 

Considerando a terminologia utilizada na área, a auditoria ambiental não deve ser confundida com a avaliação de impacto ambiental, embora ambas são ferramentas de gestão ambiental e a diferença entre elas tem se tornado confusa. A primeira é realizada quando um desenvolvimento já está em vigor, e é utilizada para verificar as práticas existentes, avaliando os efeitos ambientais das atividades atuais. É correto dizer que ela fornece uma rápida análise (snap-shot) sobre o que está acontecendo naquele momento no tempo em uma organização. A última é uma ferramenta antecipatória, ou seja, ela ocorre antes de uma ação ser realizada. É, portanto, uma tentativa de prever o impacto sobre o meio ambiente de uma ação futura, e para fornecer essas informações para aqueles que tomam a decisão sobre se o projeto deve ser autorizado.

Internet: (adaptado).