[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-023":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","c4",{"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-48-023","48",23,"有關銀行辦理授信業務，下列敘述何者正確？",[13,14,15,16],"借戶利用關係戶分散借款集中使用，所借資金流入關係人或私人帳戶","應收款項融資所提供票據係集中於同一或少數發票人所開","對關係人之授信應確實予以統一歸戶","為爭取時效，得視情況需要先行撥貸款項後再補作授信手續",2,"徵授信暨逾期放款查核",1,"對利害關係人的授信必須確實統一歸戶，才能掌握總曝險並落實限額控管，是正確作法，故選(3)。利用關係戶分散借款集中使用、應收款票據集中於同一發票人，都是掏空或虛偽交易的警訊；先撥款再補授信手續更違反徵信核准程序，均屬缺失。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"bank_audit_prac-47-023","依「中華民國銀行公會會員授信準則」規定，下列何者屬間接授信？",{"id":27,"question":28,"qno":29},"bank_audit_prac-47-024","逾期放款除經協議分期償還並依約履行者外，應於何時轉入催收款科目？",24,{"id":31,"question":32,"qno":33},"bank_audit_prac-47-025","下列何者非屬於銀行法第三十三條之一所稱之「有利害關係者」？",25,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-026","銀行對借款人辦理一般營運週轉金貸款，必須明瞭事項下列何者正確？",26,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-027","銀行辦理股票質押授信應注意事項，下列何者錯誤？",27,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-028","依「中華民國銀行公會會員徵信準則」規定，個人在金融機構總授信金額達新臺幣多少元者，應提供個人報稅資料核驗？",28,1783417885992]