[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-076":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","c11",{"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-49-076","49",76,"金融業務電腦化後，對稽核人員影響最大的改變為何？",[13,14,15,16],"稽核軌跡的改變","作業方式的改變","作業分工的改變","授權方式的改變",0,"資訊業務查核",1,"(A) 對:電腦化後,原本紙本傳票、簿冊等查核線索改以電子資料存在,甚至不留中間紀錄,稽核軌跡的改變對稽核人員影響最大,必須改採電腦輔助查核技術。(B)(C)(D) 作業方式、分工與授權方式雖也改變,但對稽核工作的衝擊不如軌跡改變直接。","medium",[23,27,30,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-075","辦理程式變更作業，留存下列何種稽核軌跡最值得信賴？",75,{"id":28,"question":29,"qno":10},"bank_audit_cf_prac-47-076","電腦程式變更後之換版作業宜由下列何種人員辦理較符內部控制原則？",{"id":31,"question":32,"qno":33},"bank_audit_cf_prac-47-077","下列何者非屬金融機構營業單位與電腦作業有關之電腦犯罪手法？",77,{"id":35,"question":36,"qno":26},"bank_audit_cf_prac-48-075","有關金融機構電腦主機操作，其每班作業至少應有多少操作員輪值？",{"id":38,"question":39,"qno":10},"bank_audit_cf_prac-48-076","網路銀行業務所稱「約定轉帳」 ，因資金移轉之稽核軌跡及資金流向十分明確，得排除下列何項安全設計？",{"id":41,"question":42,"qno":33},"bank_audit_cf_prac-48-077","網路銀行業務若採用 SET 安全機制，係由下列何者核發電子憑證？",1784190254379]