[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_prac-48-003":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":10,"chapter":17,"freq":18,"explanation":19,"difficulty":20},"bank_audit_prac-48-003","48",3,"下列何項不是美國國會「崔德威委員會」(COSO)報告中強調之內部控制要素？",[13,14,15,16],"內部環境","風險評估","資訊與溝通","內部稽核功能評估","內部控制與內部稽核制度",1,"COSO報告的內部控制五要素為控制環境、風險評估、控制作業、資訊與溝通及監督；答案(4)「內部稽核功能評估」並非其中之一，故為正解。內部環境（控制環境）、風險評估、資訊與溝通則皆屬五要素。","medium",[22,25,29,32,36,40],{"id":23,"question":24,"qno":18},"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":10},"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？",{"id":33,"question":34,"qno":35},"bank_audit_prac-47-004","下列何者應負責自行查核之追蹤考核？",4,{"id":37,"question":38,"qno":39},"bank_audit_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":41,"question":42,"qno":43},"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？",6,1783417885771]