[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-015":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-48-015","48",15,"有關客戶委託保管有價證券，下列敘述何者錯誤？",[13,14,15,16],"經辦人員核符後蓋章核發保管憑條","依規定收取保管手續費並即時入帳","經常不定期盤點有價證券並作成紀錄","保管有價證券之送存與提領，經主管人員核准後依規定辦理",0,"出納業務查核",1,"客戶委託保管有價證券時，核發保管憑條是對外承諾銀行保管責任的重要憑證，應由主管人員核符控管，僅由經辦人員核符蓋章即核發不符牽制原則，敘述(1)錯誤、答案為(1)；依規定收費即時入帳、不定期盤點作成紀錄、送存提領經主管核准均屬正確控管。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":44,"question":45,"qno":10},"bank_audit_prac-47-015","下列何者非屬有價證券？",1783417885899]