[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-011":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_cf_prac","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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_cf_prac-47-011","47",11,"下列何者得由銀行之會計主管保管？",[13,14,15,16],"通匯密碼有關資料","有價證券","交換票據","營業時間外，客戶存入之票據",0,"出納業務查核",1,"基於內部牽制,通匯密碼資料應與經辦匯款的人員分離,交由會計主管保管,故 (A) 正確。(B) 有價證券、(C) 交換票據、(D) 營業時間外客戶存入的票據都屬現金票券性質,應由出納單位保管,不得由會計主管兼管以免職務衝突。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":28,"question":29,"qno":30},"bank_audit_cf_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":32,"question":33,"qno":34},"bank_audit_cf_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",12,{"id":36,"question":37,"qno":38},"bank_audit_cf_prac-48-007","下列何者非屬出納業務之常見缺失及查核重點？",7,{"id":40,"question":41,"qno":26},"bank_audit_cf_prac-48-009","銀行櫃員結帳後，現金如發生溢餘時，應以下列何項會計科目列帳？",{"id":43,"question":44,"qno":30},"bank_audit_cf_prac-48-010","下列何者非屬出納經管的業務？",1784190251846]