[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-004":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","c1",{"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-49-004","49",4,"有關銀行總稽核之聘任及權責，下列敘述何者錯誤？",[13,14,15,16],"總稽核得兼任總機構法令遵循主管","總稽核綜理全行稽核業務，應具備專業素質及良好操守","行政上，總稽核受董事長之指揮及督導","總稽核之聘任應經審計委員會全體成員二分之一以上同意及提董（理）事會全體董（理）事三分之二以上同意並報請主管機關核准",0,"內部控制與內部稽核制度",1,"總稽核負責查核全行,包括法令遵循制度的執行情形,若再兼任法遵主管,等於自己查自己,角色衝突,故總稽核不得兼任總機構法令遵循主管,(A)錯誤。(B)綜理稽核業務須具專業與操守、(C)行政上受董事長指揮督導、(D)聘任須經審計委員會二分之一及董事會三分之二以上同意並報主管機關核准,皆正確。","medium",[23,26,30,34,37,41],{"id":24,"question":25,"qno":19},"bank_audit_cf_prac-47-001","依「巴塞爾銀行監理委員會」發布之「銀行法規遵循功能指導原則」 ，銀行之法規遵循制度應由下列何者負責監督？",{"id":27,"question":28,"qno":29},"bank_audit_cf_prac-47-002","依我國金融稽核體系之規劃，金融機構內部控制體系，係由風險管理制度及下列哪三個制度所構成？",2,{"id":31,"question":32,"qno":33},"bank_audit_cf_prac-47-003","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，銀行每年應委託會計師辦理銀行內部控制制度之查核，下列何者非屬其應查核項目？",3,{"id":35,"question":36,"qno":10},"bank_audit_cf_prac-47-004","下列何者應負責自行查核之追蹤考核？",{"id":38,"question":39,"qno":40},"bank_audit_cf_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":42,"question":43,"qno":44},"bank_audit_cf_prac-47-006","會計師對金融機構出具之內部控制制度聲明書所聲明之事項，已依審查準則及審查程序進行審查，並已蒐集到充分、適切之證據，認為金融機構所聲明之內部控制制度有重大缺失，金融機構之聲明未能指出上述重大缺失，其聲明不允當；此審查報告提列之審查意見係屬下列何者？",6,1784190253516]