[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-20-060":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-20-060","20",60,"有關作業風險的標準法，下列敘述何者錯誤？",[13,14,15,16],"依八種業務類別，設定計提指標","每種業務類別均以「營業毛利」作為計提指標","風險係數介於 12%與 18%之間","利用各類業務之營業利益，乘以對應的風險係數，作為「資本計提額」",3,"商業銀行的作業風險管理",1,"作業風險標準法的計提公式，是把各業務別近三年的「營業毛利」乘上對應的風險係數後加總，(D)寫成營業利益，計提基礎不對，故為錯誤敘述；營業利益已扣除營業費用，金額比營業毛利小，直接代入會低估資本需求。(A)標準法把銀行業務切成公司金融、交易與銷售、零售銀行、商業銀行、支付與清算、代理服務、資產管理、零售經紀等八大類，分別設定計提指標。(B)八類業務一致採用該業務別的營業毛利作為計提指標，便於橫向比較。(C)風險係數依業務風險高低分為十二％、十五％、十八％三檔，區間正好介於十二％與十八％之間。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"risk_mgmt-20-038","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：",38,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"risk_mgmt-20-044","有關績效評估的觀念，下列何者正確？",44,{"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":10},"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",1785146815863]