[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-010":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","c2",{"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-47-010","47",10,"有關出納業務，下列何者無須設簿登記控管？",[13,14,15,16],"人員進出金庫","空白存單","營業時間外所收現金及票據等","辦理客戶現金收付或兌換現鈔當日累積未達新臺幣五十萬元",3,"出納業務查核",1,"現金收付或兌換若當日累積未達新臺幣五十萬元,屬小額交易免設簿控管,故答案為(4)無須登記。人員進出金庫、空白存單、營業時間外收受的現金票據都涉及重大風險,均須設簿登記管控。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",12,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-013","自動櫃員機之補鈔作業，應以下列何種方式處理，以符合內部牽制？",13,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,{"id":44,"question":45,"qno":46},"bank_audit_prac-48-007","下列何者非屬出納業務之常見缺失及查核重點？",7,1783417885049]