[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-48-080":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","c12",{"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-48-080","48",80,"有關銀行辦理衍生性金融商品交易，下列敘述何者錯誤？",[13,14,15,16],"作業準則須提報董（理）事會核准後始施行","交易及交割人員不得互相兼任","衍生性金融商品交易部位至少每月應評估一次","財務報表本身或附註應揭露面值或合約金額",2,"衍生性金融商品業務查核",1,"衍生性金融商品部位價格波動快,規定應每日評估一次以即時掌握損益與風險,而非每月一次,故敘述錯誤、答案為(3)。其餘作業準則須經董(理)事會核准後施行、交易與交割人員須分工不得互相兼任、財報須揭露面值或合約金額,都是正確的內控要求。","medium",[23,27,30,34,37,41],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-078","下列何者非屬銀行為法人客戶辦理衍生性金融商品開戶時，所必須徵取之文件？",78,{"id":28,"question":29,"qno":10},"bank_audit_prac-47-080","銀行已取得辦理衍生性金融商品業務之核准者，除負面表列之商品外，得開辦各種衍生性金融商品及其商品之組合，並需於開辦後幾日內，檢附商品特性說明書等資料報送金管會？",{"id":31,"question":32,"qno":33},"bank_audit_prac-48-058","依主管機關規定，有關得以書面向銀行申請成為辦理衍生性金融商品業務之專業自然人客戶之必要條件，下列何者非屬之？",58,{"id":35,"question":36,"qno":26},"bank_audit_prac-48-078","依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，辦理衍生性金融商品業務之銀行，最近一季底逾期放款比率高於多少時，所辦理之衍生性金融商品，應以避險目的為限？",{"id":38,"question":39,"qno":40},"bank_audit_prac-48-079","有關銀行從事衍生性金融商品之交易，下列敘述何者錯誤？",79,{"id":42,"question":43,"qno":44},"bank_audit_prac-49-059","銀行向一般客戶提供衍生性金融商品交易服務，下列敘述何者錯誤？",59,1783417886624]