[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-011":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-49-011","49",11,"有關有價證券保管作業，下列敘述何者錯誤？",[13,14,15,16],"應經常不定期盤點並作成紀錄","有價證券送法院提存後，應將相關收據存卷或列帳","送法院提存後，其本金、息票於到期時應辦理續存手續","有價證券種類、面額、號碼及張數等內容應在保管袋上標示",2,"出納業務查核",1,"有價證券送法院提存後,其本金與息票到期時應辦理領回或依提存目的處理,而不是自動辦理續存,故敘述錯誤、答案為(3)。其餘不定期盤點作成紀錄、提存收據存卷列帳、保管袋上標示種類面額號碼張數,都是正確的保管控管做法。","medium",[23,27,30,34,38,42],{"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":10},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1783417886730]