[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-010":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"bank_audit_cf_prac-49-010","49",10,"銀行應如何掌管金庫鑰匙及密碼，以符合牽制作業？",[13,14,15,16],"分由會計及主管指定人員掌管","分由出納及主管指定人員掌管","分由總務及主管指定人員掌管","分由會計及總務掌管",1,"出納業務查核","金庫管理講究聯鎖牽制:鑰匙與密碼必須分開保管,避免一人即可單獨開庫。實務上分由出納人員與主管指定人員掌管,須會同才能開啟金庫,達到相互牽制,故選(B)。(A)(C)(D)的會計、總務並非金庫鑰匙密碼的規定保管人員。","easy",[22,26,29,33,37,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":10},"bank_audit_cf_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",{"id":30,"question":31,"qno":32},"bank_audit_cf_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"bank_audit_cf_prac-48-007","下列何者非屬出納業務之常見缺失及查核重點？",7,{"id":42,"question":43,"qno":25},"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？",1784190253586]