[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-47-008":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"bank_audit_prac-47-008","47",8,"下列何人應負作成自行查核報告之責？",[13,14,15,16],"自行查核人員","自行查核負責人","單位負責人","總稽核",0,"內部控制與內部稽核制度",1,"自行查核報告應由實際執行查核的自行查核人員作成並簽章負責,答案為(1)。負責人或單位主管是覆核、督導角色,總稽核則負責全行稽核業務,均非親自作成報告之人。","easy",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"bank_audit_prac-47-004","下列何者應負責自行查核之追蹤考核？",4,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-006","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？",6,1783417885017]