Reading Comprehension

Question:

There are two basic types of glaciers, those that flow outward in all directions with little regard for any underlying terrain and those that are confined by terrain to a particular path.

The first category of glaciers includes those massive blankets that cover whole continents, appropriately called ice sheets. There must be over 50,000 square kilometers of land covered with ice for the glacier to qualify as an ice sheet. When portions of an ice sheet spread out over the ocean, they form ice shelves.

About 20,000 years ago the Cordilleran Ice Sheet covered nearly all the mountains in southern Alaska, western Canada, and the western United States. It was about 3 kilometers deep at its thickest point in northern Alberta. Now there are only two sheets left on Earth, those covering Greenland and Antarctica.

Any domelike body of ice that also flows out in all directions but covers less than 50,000 square kilometers is called an ice cap. Although ice caps are rare nowadays, there are a number in northeastern Canada, on Baffin Island, and on the Queen Elizabeth Islands.

The second category of glaciers includes those of a variety of shapes and sizes generally called mountain or alpine glaciers. Mountain glaciers are typically identified by the landform that controls their flow. One form of mountain glacier that resembles an ice cap in that it flows outward in several directions is called an ice field. The difference between an ice field and an ice cap is subtle. Essentially, the flow of an ice field is somewhat controlled by surrounding terrain and thus does not have the domelike shape of a cap. There are several ice fields in the Wrangell. St. Elias, and Chugach mountains of Alaska and northern British Columbia.

Less spectacular than large ice fields are the most common types of mountain glaciers: the cirque and valley glaciers. Cirque glaciers are found in depressions in the surface of the land and have a characteristic circular shape. The ice of valley glaciers, bound by terrain, flows down valleys, curves around their corners, and falls over cliffs.

1. What does the passage mainly discuss?

(A)  Where major glaciers are located

(B)  How glaciers shape the land

(C)  How glaciers are formed

(D)  The different kinds of glaciers

Jawab  : D → The different kinds of glaciers

Pembahasan : Ide pokok teks di atas dapat ditemukan pada paragraf pertama kalimat pertama yang menjelaskan dua jenis gletser yang berbeda dan selanjutnya masing-masing dijelaskan lebih lanjut pada paragraf berikutnya.

2. It can be inferred that ice sheets are so named for which of the following reasons?

(A)  They are confined to mountain valleys.

(B)  They cover large areas of land.

(C)  They are thicker in some areas than in others.

(D)  They have a characteristic circular shape.

Jawab  : B → They cover large areas of land.

Pembahasan : Frasa whole continents pada kalimat those massive blankets that cover whole continents appropriately called ice sheet menunjukkan bahwa daratan yang tertutup gletser mencakup wilayah yang sangat luas, hampir keseluruhan daratan.

3. According to the passage, ice shelves can be found

(A)  covering an entire continent

(B)  buried within the mountains

(C)  spreading into the ocean

(D)  filling deep valleys

Jawab :  C → spreading into the ocean

Pembahasan :  Jawaban dapat ditemukan pada kalimat terakhir paragraf kedua bahwa jika ice sheet tersebar (spread out) di lautan akan terbentuk ice shelves.

4. According to the passage, where was the Cordilleran Ice Sheet thickest?

(A)  Alaska

(B)  Greenland

(C)  Alberta

(D)  Antarctica

Jawab : C → Alberta

Pembahasan : Jawaban dapat ditemukan pada baris ke-8: it was about 3 kilometers deep at its thickest point in northern Alberta.

5. The word “rare” in line 12 is closest in meaning to

(A)  small

(B)  unusual

(C)  valuable

(D)  widespread

Jawab  :  B → unusual

Pembahasan :  Rare berarti jarang atau tidak biasa ditemukan sehingga jawaban yang paling mendekati arti dari rare adalah unusual.

6. According to the passage (paragraph 5), ice fields resemble ice caps in which of the following ways?

(A)  Their shape

(B)  Their flow

(C)  Their texture

(D)  Their location

Jawab : B → Their flow

Pembahasan : Kalimat Mountain glaciers are typically identified by the landform that controls their flow dan dijelaskan lebih lanjut pada kalimat One form of mountain glacier that resembles an ice cap in that it flows outward in several directions is called an ice field menunjukkan bahwa pembentukan ice caps dipengaruhi oleh alirannya (their flow).

7. The word “it” in line 16 refers to

(A)  glacier

(B)  cap

(C)  difference

(D)  terrain

Jawab  :  A → glacier

Pembahasan :  It pada kalimat di atas merujuk pada mountain glacier atau gletser.

8. The word “subtle” in line 17 is closest in meaning to

(A)  slight

(B)  common

(C)  important

(D)  measurable

Jawab  :  A → slight

Pembahasan :  Padanan kata subtle adalah slight yang keduanya memiliki arti “tipis, halus, atau sedikit”.

9. All of the following are alpine glaciers EXCEPT

(A)  cirque glaciers

(B)  ice caps

(C)  valley glaciers

(D)  ice fields

Jawab :  B → ice caps

Pembahasan :  Jenis alpine/mountain glacier adalah ice fields, cirque glaciers dan valley glaciers yang semuanya dipengaruhi oleh aliran dan tidak memiliki domelike cap seperti ice caps.

10. Which of the following types of glaciers does the author use to illustrate the two basic types of glaciers mentioned in line 1?

(A)  Ice fields and cirques

(B)  Cirques and alpine glaciers

(C)  Ice sheets and ice shelves

(D)  Ice sheets and mountain glaciers

Jawab : D → Ice sheets and mountain glaciers

Pembahasan : Ada dua jenis gletser yaitu ice sheet yang mengalir keluar ke segala arah dan mountain glacier yang arah alirannya terbatas hanya di aliran tertentu.

Reference :

http://www.geniustoefl.com/artikel-ilmu-kunci-toefl/artikel/reading-comprehension/contoh-soal-pembahasan-reading-comprehension-tes-toefl

TOEFL Structure Strategy Tips and Written Expression Questions

1. Find out which version of the TOEFL you will take Depending on where and when you take the TOEFL test, you will encounter either the Internet-based Test (TOEFL iBT) or the TOEFL Paper-based Test (TOEFL PBT). Be sure of which format you will use. Your TOEFL score from either test will be accepted by the colleges you choose, but the differences in the test formats will influence some of your TOEFL preparation.

2. Approach the TOEFL test with a plan Spend enough time in TOEFL preparation so that you know where your strengths and weaknesses lie. Having this kind of understanding can help you decide where to focus your energies as you prepare for the test. If you will be taking the Paper-based Test (PBT), work through some practice tests and then concentrate your TOEFL preparation on any weak areas. Take time to review your strong areas, but invest your time to build up your weaknesses. If your exam will be the Internet-based test (iBT), be sure to visit the TOEFL iBT Web site (www.ets.org/toefl) and examine the information presented there. In addition, get your teacher’s opinion on where you can best spend your preparation time. ETS provides sample questions for both the PBT and iBT on its Web site.

3. To maximize your TOEFL score, be ready for test conditions and be well-rehearsed Practice makes permanence! If you set aside time in a quiet place to take some practice exams, you’ll be ready for the rigors of sitting in a chair and focusing on the TOEFL test material. The PBT is a 3-and-a-half hour test, and the iBT takes about 4-and-a-half hours. It’s a good idea to dress in layers and bring a sweater or sweatshirt because the temperature in the testing room may be warmer or colder than you anticipated. You want to be able to show everything you know on the test.

4. Become familiar with the directions and questions before the TOEFL test Each of the test sections has a time limit, and you want to make the most of the time you are given. Use a portion of your preparation to become familiar with the directions for each section and how the questions are set up. Then you can use all you time in answering the questions instead of reviewing the directions. 

5. Reading Comprehension Skim the passage first to get a sense of the main idea. You can always go back and look up specifics. Answer the questions that ask about vocabulary words and details first. Then work on questions that ask you about the main idea or require you to make inferences. You will answer 50 questions in 55 minutes.

6. Structure and Written Expression Think about the simplest, clearest way to express an idea. If an answer choice sounds awkward or overly complicated, chances are good that it’s wrong. Brush up on your English grammar for this part of the test. You will have 25 minutes to complete 40 questions. 

7. Listening Comprehension Become as familiar with the English language as you can, including learning vocabulary words and idioms. Practice working with the language in everyday life; this will help you become more comfortable with it and understand it better. These 50 questions will take 30 to 40 minutes to complete.

8. Writing Planning for a few minutes before writing will help you to write a more focused and organized essay. It is important to develop your ideas and express them clearly, using examples to back them up. Although the essay doesn’t need to be grammatically perfect, try to make as few errors as possible. Always save a few minutes at the end to proofread. You will have 30 minutes to organize and write on your topic. 

Questions

A. Structure

1. During the Daytona 500, the lead car ___________, leaving the others far behind.

A. forwarded rapidly

B. advanced rapidly

C. advanced forward rapidly

D. advanced in a rapidly manner

Answer : B

2. Geysers have often been compared to volcanoes _______ they both emit hot liquids from below the Earth's surface.

A. due to

B. because

C. in spite of

D. regardless of

Answer : B

3. During the early period of ocean navigation, ________ any need for sophisticated instruments and techniques.

A. so that hardly

B. where there hardly was

C. hardly was

D. there was hardly

Answer : D

4. The North Pole___________ a latitude of 90 degrees north.

A. it has

B. is having

C. which is having

D. has

Answer : D

5. The city of Beverly Hills is surrounded on ________ the city of Los Angeles.

A. its sides

B. the sides are

C. it is the side of

D. all sides by

Answer : D

6. ________ greyhound, can achieve speeds up to thirty-six miles per hour.

A. The

B. The fastest

C. The fastest dog

D. The fastest dog, the

Answer : B

7. Marmots spend their time foraging among meadow plants and flowers or ________ on rocky cliffs.

A. gets sun

B. sunning

C. the sun

D. sunny

Answer : C

8. The greenhouse effect occurs ________ heat radiated from the Sun.

A. when does the Earth’s atmosphere trap

B. does the Earth’s atmosphere trap

C. when the Earth’s atmosphere traps

D. the Earth’s atmosphere traps

Answer : C

9. The Rose Bowl, ________ place on New Year’s Day, is the oldest postseason collegiate football game in the United States.

A. takes

B. it takes

C. which takes

D. took

Answer : A

10. Experiments ________ represent a giant step into the medicine of the future.

A. using gene therapy

B. use gene therapy

C. they use

D. gene therapy uses

Answer : A

11. ________ off the Hawaiian coastline are living, others are dead.

A. While some types of coral reefs

B. Some types of coral reefs

C. There are many types of coral reefs

D. Coral reefs

Answer : B

12. Nimbostratus clouds are thick, dark gray clouds ________ forecast rain.

A. what

B. which

C. what they

D. which they

Answer : C

13. Some economists now suggest that home equity loans are merely a new trap to push consumers beyond ________.

A. they can afford

B. they can afford it

C. what is affordable

D. able to afford

Answer : A

14. People who reverse the letters of words ________ to read suffer from dyslexia.

A. when trying

B. if they tried

C. when tried

D. if he tries

Answer : A

15. Featured at the Henry Ford Museum ________ of antique cars dating from 1865.

A. is an exhibit

B. an exhibit

C. an exhibit is

D. which is an exhibit

Answer : D

Tips For TOEFL Listening Section

At first glance, TOEFL Listening may seem like an easy section: all you have to do is pay attention to some short conversations and answer a few questions on them. Should be easy for anyone who has watched a movie or listened to music in English, right? As a matter of fact, the TOEFL Listening section is often challenging because it requires test takers to remember facts and information from several-minute long recordings and then answer questions on specific information mentioned in the recording. 

To really ace the TOEFL Listening test, you need to know exactly what types of questions you’ll be seeing, how you should be studying, and how to take great notes on test day. I gathered some useful tips from several websites that can be helpful to deal with TOEFL Listening Sections.

TOEFL Listening Section Overview

Listening is the second of four sections on the TOEFL. The entire section lasts 60 to 90 minutes and includes four to six lectures and two to three conversations. Each lecture lasts about three to five minutes and is followed by six questions, and each conversation lasts about three minutes and is followed by five questions.

First things first, are you allowed to take notes on the TOEFL? The answer is yes — you may take notes on every section of the TOEFL. According to ETS (the creators of the TOEFL)

“You can take notes throughout the entire test, using the paper provided by the test administrator. At the end of testing, all paper is collected and destroyed at the test center to ensure test security. Do not tear or remove part of any piece of scratch paper.”

Your test center will give you scratch (blank) paper to use during the test. If you run out of paper at any time, you may ask a staff member to give you more. At the end of the test, your notes will be collected and destroyed for security purposes. In other words, you may not remove your TOEFL notes from the test center, even once you’ve completed the test.

TOEFL Listening Tips For Studying

1. Listen to Spoken English Regularly

The number one TOEFL Listening tip is, unsurprisingly, to listen to English regularly. The more you hear English, the better your listening skills will become and the easier you’ll find the Listening section. You want to listen to spoken English, so music sung in English won’t be as useful since English sounds different when it’s sung compared to when it’s spoken.

Talk radio, news stations, movies, tv shows, and podcasts are all great options (as long as they’re in English, obviously). Try to listen to some English with background noise, such as an interview conducted outside or in front of a large crowd. TOEFL Listening recordings purposely include background noises, so you’ll want to be used to that.

2. Listen to Different English Accents

It will also help you down the line if you practice listening to different accents while you’re studying. The TOEFL Listening test will include at least one native-speaker English accent outside of North American accents. This is done to help prepare you for the variety of English accents you’ll likely come across in the real world. These accents will come from the U.K., Australia, or New Zealand.

Even native English speakers can struggle to understand different English accents, so be sure to get some exposure to different accents before exam day. Try listening to news clips or radio stations from these countries if you’re wondering how you can hear more accents.

3. Build your vocabulary

While listening, try to guess the meaning of unfamiliar words from context. It is very important since there is a big chance to come across words you don't know at the real test. Then, you should guess their meaning. Write down every word you don't know and include it in your wordlist. Try to memorize it and use it in your speaking and writing. Flashcards could be a great way to improve your vocabulary.

4. Get in the Habit of Taking Notes

Even if you have great English skills and usually remember the things you hear in English, you should still takes notes during the Listening section. Each of the recordings is several minutes long and contains a lot of information. If you don’t take notes, it can be easy to forget some of points made and therefore miss questions on the test. Read the next section for tips on how to take great notes.

How to Take Great TOEFL Listening Notes

The notes you take on TOEFL Listening will often be key to how high a score you get on this section. It’s important that they are clear and contain the information you’ll be tested on. Below are some tips you should follow to take great Listening notes.

A. Make the Most Of Your Scratch Paper

On the TOEFL, it’s important to use the space on your scratch paper wisely. One reason is so you don’t have to constantly flip to a new page or turn a page over to continue your notes. You also don’t want to have to ask a staff member for additional scratch paper, as this can waste valuable test time.

So as you take the TOEFL, try to save as much space as you possibly can on your scratch paper — but in such a way that you’re still able to read what you’ve written and can easily make sense of where each note begins and ends. I suggest beginning your TOEFL notes in the top-left corner of each page and working your way down as you fill up space. Taking notes in this manner ensures that you won’t have tons of extra blank space in the margins and that you aren’t overlooking any valuable space you can use.

On a related note, remember to use both sides of your paper, too!

B. Write While Listening

Some TOEFL test-takers try to listen intently while the audio recording is playing and only begin writing notes once it’s finished. This is a bad idea for two reasons. First, the audio recordings are each several minutes long, so you’ll likely forget some key points when you’re trying to write all your notes at once. Second, not writing your notes until after the recording has ended means you’ll be writing them during your time to answer questions, which can make you more rushed during the answer portion of the section.

Instead, write notes throughout the recording. Keep them short (see below), and try to work out a pattern where you listen for a brief period of time, write down some short notes, then go back to listening. Practicing will help you get better at this.

C. Focus on Main Ideas

Don’t try to write down everything you hear. You won’t be able to, and you’ll likely miss some important points because you’re trying to copy every word. Instead, focus on the main ideas in the recording.

If you’re listening to a lecture, think about (and take notes on) what the professor is trying to accomplish. Is he/she trying to explain a new topic? Make something clearer? Explain two different opinions? If another person, such as a student speaks, what are they trying to learn or show? You may want to make a column in your notes for each speaker and write the main points of what they say under the appropriate column to make it easier to remember who said what.

It can be easy to get bogged down in all the details of a recording and miss out on what’s really being discussed. The majority of TOEFL Listening questions will focus on major points as opposed to minor details, so focus your notes on the former.

Here’s an example of a chart you could make for a listening clip centering on a conversation between a student and a professor:



D. Avoid Full Sentences — Use Symbols and Abbreviations

You should also aim to take notes concisely and quickly. In short, always avoid writing full sentences — doing this will only slow you down in the end and result in your having a lot of extra information you don’t actually need for answering the questions. So instead of writing down every detail and word, employ an easy-to-understand system of symbols and abbreviations.

Here are some examples of symbols and abbreviations you could use in your TOEFL notes:

Don’t be afraid to come up with your own symbols, either. Just make sure the symbols and abbreviations you use are easy to write, short, and clear in meaning to you. (In other words, their meanings don’t need to be obvious to other people — just you!)

E. Pinpoint the Main Idea Right Away

As soon as the audio clip begins playing, try to recognize what the overarching topic of the conversation or lecture is. Doing this will help you predict what the rest of the audio clip is likely to focus on and what types of details you may hear. With most audio clips, you should be able to catch the main idea of the conversation or lecture within the first few sentences.

Review: How to Do Well on TOEFL Listening

You’ll need strong listening skills, as well as good concentration skills, in order to ace the TOEFL Listening test. Besides knowing what types of recordings and questions to expect on this section, you’ll need to do some studying as well.

The most important TOEFL Listening tips for studying include listening to spoken English regularly, listening to different English accents, take complete practice TOEFL Listening tests, and get in the habit of taking notes. During the TOEFL Listening, you should stay focused when the recordings are being played, write while listening, and focus on main ideas when taking notes.

Refferences :
Strategies for TOEFL iBT Listening Section
How to Ace the TOEFL Listening Test: 7 Expert Tips
17 TOEFL Note-Taking Tips for Listening, Speaking and Writing

Teknik Audit Berbantuan Komputer (TABK)

        Teknik audit yang dilakukan oleh auditor dengan cara ini adalah sama saja dengan teknik audit yang digunakan dalam audit konvensional, hanya saja auditor bukan menggunakan peralatan manual, mekanik atau elektro mekanik dalam melakukan teknik-teknik audit tersebut, melainkan dengan menggunakan alat batu program atau program-program komputer (computer assisted audit techniques (CAATs)). 

Penggunaan komputer dalam audit yang dilaksanakan oleh auditor dapat membatu auditor dalam hal: 

1. Melaksanakan prosedur-prosedur audit agar lebih efisien dan efektif 
2. Melaksanakan prosedur-prosedut audit yang akan menjadi sangan sulit bahkan tidak mungkin untuk dilakukan tanpa bantuan komputer 
3. Dalam program-program audit tertentu terdapat fitur pendokumentasian pekerjaan audit untuk setiap instruksi yang dimasukan kedalam sistem dan hasil-hasil yang diperoleh. 

      Apabila auditor sudah memilih satu program yang paling sesuai dengan pelaksanaan auditnya, IAI menyatakan sebelas langkah utama yang dapat dilakukan untuk menggunakan TABK tersebut, yaitu: 

1. Menetapkan tujuan penerapan TABK 
2. Menentuka isi dan dapat diakses atau tidaknya fail entitas yang diaudit 
3. Mendefinisikan tipe transaksi yang diuji 
4. Mendefinisikan prosedur yang harus dilaksanakan atas data 
5. Mendefinisikan persyaratan keluaran 
6. Mendefinisikan staf audit dan komputer yang dapat berpartisipasi dalam perancangan dan penerapan TABK 
7. Memperhalus taksiran biaya dan manfaat 
8. Menjamin bahwa penggunaan TABK dikendalikan dan didokumentasikan semetinya 
9. Mengatur aktivitas administrative, termasuk keterampilan dan fasilitas komputer yang diperlukan 
10. Melaksanakan aplikasi TABK 
11. Mengevaluasi hasil 

Jenis teknik audit berbantuan komputer, kelebihan dan kelemahan

Teknik	Kelebihan	Kelemahan
1.      Program pemeriksaan umum (generalized audit software / GAS)	Ø  Mudah digunakan Ø  Hemat waktu Ø  Akses keberbagai record Ø  Meningkatkan keandalan beberapa aspek audit Ø  Kendali program oleh auditor Ø  Pekerjaan audit lebih praktis	Ø  Belum tentu dapat digunakan untuk seluruh perangkat keras Ø  Tidak dapat mengerjakan seluruh pekerjaan audit Ø  Biaya tinggi Ø  Program terbatas Ø  Hanya bisa membacalive data
2.      Data uji (test data/ test decks)	Ø  Memberikan bukti langsung atas efektivitas pengendalian Ø  Keahlisn tekhnis yang sedikit (staf sedikit) Ø  Temuan yang dihasilkan bagus (u/ jenis transaksi yg terbatas)	Ø  Waktu audit lama Ø  Tidak mencakup semua kemungkinan audit Ø  Tidak dapat melakukan verifikasi program Ø  Keberhasilan audit sangat tergantung pada auditor
3.      Integrated test facility(ITF)	Ø  Memerlukan sedikit keahlian tekhnis Ø  Biaya pengujian rendah Ø  Pengujian mendadak dimungkinkan Ø  Pengujian sistem asli dimungkinkan Ø  Dapat digunakan berulang	Ø  Penghapusan fail dan data pengujian harus dilakukan hati-hati Ø  Sulit memprediksi kemungkinan kombinasi data Ø  Mempengaruhi independensi auditor
4.      Simulasi parallel	Ø  Menggunakan data klien yang sebenarnya Ø  Lebih objektif Ø  Tidak memerlukan keahlian yang tinggi Ø  Pengujian dapat dilakukan setiap saat	-
5.      Tracing	Ø  Auditor dapat mengidentifikasi suatu instruksi (langkah2 pemrosesan) aplikom telah dijalankan sebagaimana mestinya	Ø  Auditor harus memuliki keahlian tekksnis yang tinggi Ø  Biayanya mahal
6.      Mapping	Ø  Mudah u/ diimplementasikan Ø  Dapat melacak kode yang tidah sah Ø  Meningkatkan efisisensi operasi komputer	Ø  Biaya perolehan mahal Ø  Waktu penggunaan teknik yang lam
7. Embedded audit modules	Ø  Modul u/ menelaah transaksi secara menyeluruh Ø  Dapat memantau pengendalian setiap saat Ø  Mendorong keterlibatan auditor dalam pengembangan sistem	Ø  Program hanya untuk organisasi tertentu dan tidak dipasarkan Ø  Biaya dan krahlian yang tinggi Ø  Harus digunakan dengan teknik audit lainnya
8.      Snapshots	Ø  Membantu dalamdebugging suatu aplikasi Ø  Sangat efektif bila digabungkan dgn TABK lainnya	Ø  Memerlukan tenaga professional Ø  Sulit dalam antisipasi kondisi dan lojik Ø  Biaya yang tinggi
9.      Base case system evaluation	Ø  Sesuai denga kebutuhan pemakai Ø  Waktu untuk verifikasi yang lebih singkat Ø  Pengujian terhadap verifikasi yang baik	Ø  Memerlukan waktu yang panjang untuk mempersiapkan audit Ø  Tidak terlalu efisien
10.  Job accounting data analysis	Ø  Menyediakan sumber daya pengolahan data Ø  Menyediakan informasi oprasi pengolahan data u/ auditor Ø  Efektif dan waktu yang singkat	Ø  Auditor sulit dalam mengendalikan sumber data melalui fasilitas pekerjaan akuntansi