[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_prac-49-005":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","c1",{"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-49-005","49",5,"下列何種情況營業單位得免辦理專案自行查核乙次？",[13,14,15,16],"金融檢查機關辦理專案業務檢查之月份","稽核單位辦理專案業務內部稽核之月份","辦理法令遵循事項自行評估之月份","會計師辦理查核之月份",2,"內部控制與內部稽核制度",1,"金融檢查機關、內部稽核單位或會計師查核的月份,營業單位因已有外部或專責單位查核,可免辦該次專案自行查核;但辦理法令遵循事項自行評估屬單位自己的評估作業,性質不同,不能因此免除專案自行查核,故答案為(3)。","medium",[23,26,29,33,37,40],{"id":24,"question":25,"qno":19},"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":27,"question":28,"qno":17},"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？",{"id":30,"question":31,"qno":32},"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？",3,{"id":34,"question":35,"qno":36},"bank_audit_prac-47-004","下列何者應負責自行查核之追蹤考核？",4,{"id":38,"question":39,"qno":10},"bank_audit_prac-47-005","法令遵循主管制度之主要功能為何？",{"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？",6,1783417886673]