[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-20-038":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c9",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"risk_mgmt-20-038","20",38,"採用「標準法」計提作業風險的資本需求額時，該方法相較於「基本指標法」，通常對資本計提的影響為：",[13,14,15,16],"較少","較多","相同","兩者間無法比較",0,"商業銀行的作業風險管理",1,"基本指標法只取全行近三年營業毛利的平均數，乘上單一風險係數十五％，不分業務性質一律套同一個數字。標準法則把銀行拆成八大業務別，分別套用十二％、十五％、十八％三種係數，零售銀行、資產管理等作業風險較低的業務只需十二％，加權後的實際平均係數通常低於十五％，計提的資本因而比基本指標法少，故選(A)。(B)(C)把方向講反或視為相同，都忽略了係數分級所產生的節省效果。(D)兩種方法的計提基礎同樣是營業毛利，結構可以直接對照，並非無法比較。監理設計正是用「愈精細、計提愈省」誘導銀行升級衡量方法。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"risk_mgmt-20-043","有關作業基礎成本制度(Activity-Based Costing, ABC)，下列敘述何者正確？",43,{"id":28,"question":29,"qno":30},"risk_mgmt-20-044","有關績效評估的觀念，下列何者正確？",44,{"id":32,"question":33,"qno":34},"risk_mgmt-20-060","有關作業風險的標準法，下列敘述何者錯誤？",60,{"id":36,"question":37,"qno":38},"risk_mgmt-21-013","有關信用卡之偽冒詐欺事件，應歸類為下列何種風險型態？",13,{"id":40,"question":41,"qno":42},"risk_mgmt-21-050","有關財富管理業務的特性，下列何項內容不適當？",50,{"id":44,"question":45,"qno":34},"risk_mgmt-21-060","有關作業風險管理權責，下列敘述何者錯誤？ A.為落實法令遵循，銀行會在第一線業務單位設置「法令遵循主管」，負責法遵宣導及法遵自評作業之檢核 B.為發揮制衡功能，總行業務管理單位所擬定相關規章及作業細則，不須會簽法遵及風管部門提供意見 C.第二道防線為有效發揮風險監督功能，亦將參與經營績效之考評 D.第三道防線負責評估前二道防線設計之程序是否有效，並查核各單位是否落實內部控制及風險控管",1785146815668]