[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-47-008":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_cf_law","銀行內部控制與內部稽核測驗(消費金融)——銀行內部控制與內部稽核法規","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20,"canonicalId":21},"bank_audit_cf_law-47-008","47",8,"依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，主管機關若發現銀行委託之會計師有未足以勝任委託查核工作之情事者，得採取下列何種措施？",[13,14,15,16],"令銀行於次年度更換會計師辦理查核工作","令銀行更換委託查核之會計師重新辦理查核工作","由主管機關指派會計師重新辦理查核工作","交付會計師懲戒委員會處理",1,"基本法令及行政規章","主管機關若認為銀行委任的會計師不能勝任查核，處理方式是「令銀行更換委託查核之會計師重新辦理查核」，由銀行另聘適任者重查。主管機關不會自行指派會計師、也非直接交付懲戒或拖到次年度，故答案為令銀行更換重查。","medium","bank_audit_law-47-008",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"bank_audit_cf_law-47-001","銀行對遠期匯票或本票，以折扣方式預收利息而購入者，稱為下列何種業務？",{"id":27,"question":28,"qno":29},"bank_audit_cf_law-47-002","某商業銀行之主要股東甲，其家族成員包括甲之父親、甲妻及未成年子女乙、丙均持有該銀行之股份，則在計算主要股東持股時，下列何者之持股不必與甲之持股合併計算？",2,{"id":31,"question":32,"qno":33},"bank_audit_cf_law-47-003","針對借款人所提質物或抵押物之放款值，下列何者不是銀行覈實決定之依據？",3,{"id":35,"question":36,"qno":37},"bank_audit_cf_law-47-004","依「金融控股公司法」規定，金融控股公司所有子公司對同一法人為授信交易合計達主管機關規定金額或比率者，應於多久期間內，向主管機關申報？",4,{"id":39,"question":40,"qno":41},"bank_audit_cf_law-47-005","依銀行法規定，商業銀行投資非金融相關事業之總額不得超過投資時淨值之百分之多少？",5,{"id":43,"question":44,"qno":45},"bank_audit_cf_law-47-006","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，會計師辦理銀行年度財務報表查核簽證時，受查銀行有下列何項情況可不立即通報主管機關？",6,1784190249550]