[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-080":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","c12",{"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-48-080","48",80,"有關銀行辦理衍生性金融商品交易，下列敘述何者錯誤？",[13,14,15,16],"作業準則須提報董（理）事會核准後始施行","交易及交割人員不得互相兼任","衍生性金融商品交易部位至少每月應評估一次","財務報表本身或附註應揭露面值或合約金額",2,"衍生性金融商品業務查核",1,"衍生性商品交易部位價格波動快,應以即時或每日市價評估為原則,只有本身業務需要的避險性部位才能放寬到至少每月評估一次;(C)說交易部位每月評估一次,頻率明顯不足,故錯誤。(A)作業準則須經董(理)事會核准、(B)交易與交割人員不得互兼、(D)財報應揭露面值或合約金額,均正確。","hard",[23,27,30,33,37,40],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-078","下列何者非屬銀行為法人客戶辦理衍生性金融商品開戶時，所必須徵取之文件？",78,{"id":28,"question":29,"qno":10},"bank_audit_cf_prac-47-080","銀行已取得辦理衍生性金融商品業務之核准者，除負面表列之商品外，得開辦各種衍生性金融商品及其商品之組合，並需於開辦後幾日內，檢附商品特性說明書等資料報送金管會？",{"id":31,"question":32,"qno":26},"bank_audit_cf_prac-48-078","依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，辦理衍生性金融商品業務之銀行，最近一季底逾期放款比率高於多少時，所辦理之衍生性金融商品，應以避險目的為限？",{"id":34,"question":35,"qno":36},"bank_audit_cf_prac-48-079","有關銀行從事衍生性金融商品之交易，下列敘述何者錯誤？",79,{"id":38,"question":39,"qno":26},"bank_audit_cf_prac-49-078","依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，經核准辦理衍生性金融商品業務之銀行，其最近一季底逾期放款比率高於多少時，所辦理之衍生性金融商品，應以避險目的為限？",{"id":41,"question":42,"qno":36},"bank_audit_cf_prac-49-079","銀行辦理衍生性金融商品業務，應視持有交易部位多寡與市場變動情形，採即時或依每日市價為原則，並應至少多久評估一次？",1784190253468]