[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_law-48-010":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-48-010","48",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，每年銀行年度財務報表由會計師辦理查核簽證時，應委託會計師辦理下列何項制度之查核？",[13,14,15,16],"自行查核","內部稽核","綜合評等","內部控制",3,"基本法令及行政規章",1,"依內部控制及稽核制度實施辦法,銀行年度財務報表由會計師查核簽證時,應一併委託會計師辦理「內部控制」制度的查核,以外部專業評估內控有效性。故答案為內部控制。自行查核、內部稽核由銀行內部辦理,綜合評等屬主管機關評核,均非委託會計師查核的標的。","medium",[23,26,30,33,37,41],{"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":17},"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？",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",6,1783417883816]