[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_cf_law-48-038":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-48-038","48",38,"前一年度經會計師查核簽證之資產總額達新臺幣一兆元以上之銀行業者，其法令遵循部門主管及法務部門主管因無適當人選，可暫時互為代理，時間不宜超過多久？",[13,14,15,16],"三個月","四個月","五個月","六個月",0,"基本法令及行政規章",1,"為兼顧法令遵循與法務兩項職能的獨立性與專業分工，前一年度經會計師查核簽證、資產總額達新臺幣一兆元以上的大型銀行，其法令遵循部門主管與法務部門主管即使一時無適當人選，可暫時互為代理，但時間不宜超過三個月，應儘速補實專責人選。(B) 四個月、(C) 五個月、(D) 六個月都逾越規定的過渡期限，故本題答案為 (A) 三個月。","hard","bank_audit_law-48-038",[24,27,31,35,39,43],{"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":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",6,1784190250733]