[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-48-037":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-48-037","48",37,"內部自行查核工作應由下列何者辦理最恰當？",[13,14,15,16],"營業單位經辦人員","營業單位非原經辦人員","會計師","稽核人員",1,"基本法令及行政規章","內部自行查核的精神是由營業單位內部人員自我檢核、及早發現作業疏失，但為避免球員兼裁判、失去牽制效果，應由 (B) 營業單位中非原經辦該筆業務的人員辦理最為恰當。(A) 由原經辦人員查自己承辦的帳，形同自我背書、難以客觀；(C) 會計師屬外部查核、(D) 稽核人員屬專責的內部稽核，兩者都不是「自行查核」的執行主體，故本題最恰當者為 (B) 營業單位非原經辦人員。","medium","bank_audit_law-48-037",[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？",6,1784190250705]