[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-075":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","c11",{"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-47-075","47",75,"辦理程式變更作業，留存下列何種稽核軌跡最值得信賴？",[13,14,15,16],"於程式變更申請書載明變更內容","列印變更前後整個程式內容","僅列印變更部分內容","利用電腦作比對的報表",3,"資訊業務查核",1,"由電腦自動比對變更前後程式所產出的報表,不經人手、內容完整且難以竄改,是最值得信賴的稽核軌跡,故選 (D)。(A) 申請書只記載「預定」變更的內容,無法證明實際改了什麼;(B)(C) 人工列印可能遺漏或被動手腳,可靠度都不如電腦比對。","medium",[23,27,31,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-076","電腦程式變更後之換版作業宜由下列何種人員辦理較符內部控制原則？",76,{"id":28,"question":29,"qno":30},"bank_audit_cf_prac-47-077","下列何者非屬金融機構營業單位與電腦作業有關之電腦犯罪手法？",77,{"id":32,"question":33,"qno":10},"bank_audit_cf_prac-48-075","有關金融機構電腦主機操作，其每班作業至少應有多少操作員輪值？",{"id":35,"question":36,"qno":26},"bank_audit_cf_prac-48-076","網路銀行業務所稱「約定轉帳」 ，因資金移轉之稽核軌跡及資金流向十分明確，得排除下列何項安全設計？",{"id":38,"question":39,"qno":30},"bank_audit_cf_prac-48-077","網路銀行業務若採用 SET 安全機制，係由下列何者核發電子憑證？",{"id":41,"question":42,"qno":10},"bank_audit_cf_prac-49-075","金融機構在提供網路銀行轉帳服務時，下列何種帳戶得排除「無法否認傳遞訊息」及「無法否認接收訊息」之安全設計？",1784190252498]