[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-070":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","c10",{"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-48-070","48",70,"有關消金業務績效評估，下列敘述何者非屬缺失事項？",[13,14,15,16],"組內同仁擁有各自的 ID 及密碼","人員異動時未即時將該異動人員系統使用權限刪除","已轉銷呆帳之個案，相關應收延展利息仍列資產","應收帳款或應付帳款未設簿登帳且未確實逐筆銷帳",0,"消費金融業務查核",1,"人員異動未即時刪除系統權限、已轉銷呆帳仍列計應收延展利息、帳款未設簿登帳且未逐筆銷帳，都是內控缺失。而(1)組內同仁各自擁有專屬ID及密碼，正是權限控管應有的正確做法，可落實責任歸屬，屬正面控制而非缺失，故答案為(1)。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-064","下列何者不是消費金融產品？",64,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-065","稽核人員對於消費金融業務之查核，可利用之輔助工具，下列何者較不具相關性？",65,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-067","發卡機構受理信用卡申請時，正卡申請人及附卡申請人年齡至少各須滿幾歲？",67,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-069","依「信用卡業務機構管理辦法」規定，當月應繳最低付款金額超過指定繳款期限一個月至三個月者，發卡機構應提列全部墊款金額多少比率之備抵呆帳？",69,{"id":40,"question":41,"qno":10},"bank_audit_prac-47-070","有關信用卡帳務作業，下列敘述何者錯誤？",{"id":43,"question":44,"qno":45},"bank_audit_prac-47-071","有關消費金融產品之特性，下列敘述何者錯誤？",71,1783417886524]