[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-risk_mgmt-20-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":20},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":10,"chapter":17,"freq":10,"explanation":18,"difficulty":19},"risk_mgmt-20-001","20",1,"面對風險問題的態度，下列何者錯誤？",[13,14,15,16],"主管責任大於部屬","使用最高且相同的單一行為標準，看待所有員工與主管","不可忽略組織成員的權責差異","宜區分出資的所有者與被雇用的員工","風險管理原理","權責相符是風險管理的起點:職位愈高、能調度的資源與決策權愈大,一旦出事造成的損害也愈大,對高階主管的要求本來就該比基層員工嚴格。(B)拿最高且完全相同的單一標準衡量所有人,等於抹平組織內部的權責差異,基層被課以扛不起的責任,主管反而躲在同一把尺後面,課責機制形同虛設。(A)主管責任大於部屬,正是權責相符的直接推論;(C)不可忽略成員的權責差異,與(A)互為表裡;(D)區分出資的所有者與被雇用的員工,是因為所有者承擔剩餘損失、員工負執行與忠實義務,兩者承擔的風險性質不同,標準自然要分開設定。","easy",[21,25,29,33,37,41],{"id":22,"question":23,"qno":24},"risk_mgmt-20-002","有關間接成本的會計科目與分攤，下列敘述何者錯誤？",2,{"id":26,"question":27,"qno":28},"risk_mgmt-20-003","銀行分行（營業單位）主要的收入來源，不包括下列何者？",3,{"id":30,"question":31,"qno":32},"risk_mgmt-20-004","下列何者不屬於「責任中心體系」的分類要素？",4,{"id":34,"question":35,"qno":36},"risk_mgmt-20-005","財富管理處的處長，每個月領取的薪資費用應如何歸屬？",5,{"id":38,"question":39,"qno":40},"risk_mgmt-20-041","有關風險管理體質的檢視步驟，下列何者正確？",41,{"id":42,"question":43,"qno":10},"risk_mgmt-21-001","下列何者屬於銀行的表外非衍生性業務？",1785146815344]