[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_cf_law-49-009":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-49-009","49",9,"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，內部稽核報告於查核結束日起多久內函送主管機關？",[13,14,15,16],"二個月內","三個月內","四個月內","六個月內",0,"基本法令及行政規章",1,"本題考內部稽核報告函送主管機關的時限。依「金融控股公司及銀行業內部控制及稽核制度實施辦法」，內部稽核報告應於查核結束日起二個月內函送主管機關，使監理機關能即時掌握查核結果並追蹤問題改善，故答案為(A)二個月內。(B)三個月、(C)四個月、(D)六個月均逾越法定函送時限，將延誤監理時效。記憶要點：此為「查核結束日起算」的二個月時限，須與稽核報告及工作底稿至少保存五年的規定區別，一個講的是「送出的時效」、一個講的是「留存的年限」，兩組數字常被交錯出題誘答。","hard","bank_audit_law-49-009",[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？",6,1784190251029]