[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-47-006":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"bank_audit_prac","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","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"bank_audit_prac-47-006","47",6,"會計師對金融機構出具之內部控制制度聲明書所聲明之事項，已依審查準則及審查程序進行審查，並已蒐集到充分、適切之證據，認為金融機構所聲明之內部控制制度有重大缺失，金融機構之聲明未能指出上述重大缺失，其聲明不允當；此審查報告提列之審查意見係屬下列何者？",[13,14,15,16],"無保留意見","否定意見","保留意見","無法表示意見",1,"內部控制與內部稽核制度","會計師已取得充分證據,認定內控確有重大缺失,而受查者聲明未予揭露、聲明不允當,此時應出具「否定意見」,答案為(2)。無保留是允當、保留是部分有限制、無法表示是證據不足,均不符本情形。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":17},"bank_audit_prac-47-001","依「巴塞爾銀行監理委員會」發布之「銀行法規遵循功能指導原則」 ，銀行之法規遵循制度應由下列何者負責監督？",{"id":26,"question":27,"qno":28},"bank_audit_prac-47-002","依我國金融稽核體系之規劃，金融機構內部控制體系，係由風險管理制度及下列哪三個制度所構成？",2,{"id":30,"question":31,"qno":32},"bank_audit_prac-47-003","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，銀行每年應委託會計師辦理銀行內部控制制度之查核，下列何者非屬其應查核項目？",3,{"id":34,"question":35,"qno":36},"bank_audit_prac-47-004","下列何者應負責自行查核之追蹤考核？",4,{"id":38,"question":39,"qno":40},"bank_audit_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":42,"question":43,"qno":44},"bank_audit_prac-47-007","每一營業、財務保管及資訊單位應自行選定其業務、財務及電子資料處理之特定項目作專案查核，應至少多久辦理一次？",7,1783417884983]