[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-052":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","c10",{"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-48-052","48",52,"有關消金業務績效評估，下列敘述何者非屬缺失事項？",[13,14,15,16],"組內同仁擁有各自的 ID 及密碼","人員異動時未即時將該異動人員系統使用權限刪除","已轉銷呆帳之個案，相關應收延展利息仍列資產","應收帳款或應付帳款未設簿登帳且未確實逐筆銷帳",0,"消費金融業務查核",1,"同仁各自擁有 ID 及密碼是權責劃分、保留操作軌跡的正確控管，並非缺失，故選 (A)。(B) 異動人員權限未即時刪除恐遭冒用；(C) 已轉銷呆帳仍把應收延展利息列資產會虛增資產；(D) 帳款未設簿登記、未逐筆銷帳無法勾稽，三者皆屬缺失。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-046","下列何者不是消費金融產品？",46,{"id":28,"question":29,"qno":30},"bank_audit_cf_prac-47-047","稽核人員對於消費金融業務之查核，可利用之輔助工具，下列何者較不具相關性？",47,{"id":32,"question":33,"qno":34},"bank_audit_cf_prac-47-049","發卡機構受理信用卡申請時，正卡申請人及附卡申請人年齡至少各須滿幾歲？",49,{"id":36,"question":37,"qno":38},"bank_audit_cf_prac-47-051","依「信用卡業務機構管理辦法」規定，當月應繳最低付款金額超過指定繳款期限一個月至三個月者，發卡機構應提列全部墊款金額多少比率之備抵呆帳？",51,{"id":40,"question":41,"qno":10},"bank_audit_cf_prac-47-052","有關信用卡帳務作業，下列敘述何者錯誤？",{"id":43,"question":44,"qno":45},"bank_audit_cf_prac-47-053","有關消費金融產品之特性，下列敘述何者錯誤？",53,1784190253177]