[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_law-47-004":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_law","銀行內部控制與內部稽核測驗(一般金融)——銀行內部控制與內部稽核法規","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_law-47-004","47",4,"依「金融控股公司法」規定，金融控股公司所有子公司對同一法人為授信交易合計達主管機關規定金額或比率者，應於多久期間內，向主管機關申報？",[13,14,15,16],"每營業年度各季終了 30 日內","僅於每營業年度第 2 季及第 4 季終了 30 日內","僅於每營業年度第 1 季及第 3 季終了 30 日內","每年營業年度終了 30 日內",0,"基本法令及行政規章",1,"金控法規定，金控所有子公司對同一法人授信合計達門檻時，須於「每營業年度各季終了三十日內」向主管機關申報，採按季申報制。其餘限縮成僅半年或全年才報的選項，會漏掉季間變動，不符按季控管的要求。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"bank_audit_law-47-001","銀行對遠期匯票或本票，以折扣方式預收利息而購入者，稱為下列何種業務？",{"id":27,"question":28,"qno":29},"bank_audit_law-47-002","某商業銀行之主要股東甲，其家族成員包括甲之父親、甲妻及未成年子女乙、丙均持有該銀行之股份，則在計算主要股東持股時，下列何者之持股不必與甲之持股合併計算？",2,{"id":31,"question":32,"qno":33},"bank_audit_law-47-003","針對借款人所提質物或抵押物之放款值，下列何者不是銀行覈實決定之依據？",3,{"id":35,"question":36,"qno":37},"bank_audit_law-47-005","依銀行法規定，商業銀行投資非金融相關事業之總額不得超過投資時淨值之百分之多少？",5,{"id":39,"question":40,"qno":41},"bank_audit_law-47-006","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，會計師辦理銀行年度財務報表查核簽證時，受查銀行有下列何項情況可不立即通報主管機關？",6,{"id":43,"question":44,"qno":45},"bank_audit_law-47-007","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，銀行內部稽核人員應具備條件之一為最近幾年內應無記過以上之不良記錄？",7,1783432854178]