[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_law-47-010":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-47-010","47",10,"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，下列何者不符合銀行業內部稽核人員應具備條件之規定？",[13,14,15,16],"具有國際內部稽核師考試及格證書","具有二年以上之金融檢查經驗","具有五年以上之金融業務經驗","曾任會計師事務所查帳員二年以上，並經施以三個月以上之金融業務及管理訓練",0,"基本法令及行政規章",1,"內部稽核人員的資格條件是金融檢查經驗二年以上、金融業務經驗五年以上，或曾任會計師事務所查帳員二年並受金融訓練等。單憑「國際內部稽核師考試及格證書」並不在法定條件清單之列，故不符規定。","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-47-004","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？",4,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",6,1783417883265]