[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-48-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":23},"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":19,"explanation":20,"difficulty":21,"canonicalId":22},"bank_audit_cf_law-48-027","48",27,"衍生性金融商品業務依規定應訂定之作業準則項目，下列何者非屬之？",[13,14,15,16],"業務流程","內部控制制度","會計處理方式","獎懲方案",3,"基本法令及行政規章",1,"本題考衍生性金融商品作業準則的法定應訂項目。銀行辦理衍生性金融商品業務，其作業準則應涵蓋(A)業務流程、(B)內部控制制度與(C)會計處理方式等，目的在使交易有章可循、風險有所控管且帳務允當表達。(D)獎懲方案屬人事管理與績效考核範疇，並非作業準則的法定必要項目，故非屬之，答案為(D)。掌握原則：作業準則規範的是「業務如何做、如何控管、如何入帳」的作業與內控面，人事獎懲、薪酬設計則屬另一套人力資源制度，命題常以此類管理性項目誘導考生誤選。","medium","bank_audit_law-48-027",[24,27,31,34,38,42],{"id":25,"question":26,"qno":19},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":17},"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？",{"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？",6,1784190250569]