[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-007":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-48-007","48",7,"下列何者非屬出納業務之常見缺失及查核重點？",[13,14,15,16],"進出金庫未設簿登記","經管密碼人員異動時，未即時更換金庫密碼","存戶申請更換印鑑，其申請書未加蓋原留印鑑","未於營業時間中不定時抽查櫃員現金",2,"出納業務查核",1,"存戶更換印鑑的申請書應加蓋原留印鑑,這是「存匯業務」的查核重點,與出納無關,故選 (C)。(A) 進出金庫應設簿登記、(B) 經管密碼人員異動應即更換密碼、(D) 營業中應不定時抽查櫃員現金,都是出納業務的常見缺失與查核重點。","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-47-011","下列何者得由銀行之會計主管保管？",11,{"id":36,"question":37,"qno":38},"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":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？",1784190252692]