[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_law-115-2-003":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_law","證券商業務員資格測驗——證券交易相關法規與實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_law-115-2-003","115-2",3,"公開發行公司內部稽核單位作成之稽核報告、工作底稿及相關資料應至少保存幾年？",[13,14,15,16],"3 年","4 年","5 年","7 年",2,"公開發行公司財務業務規範",1,"公開發行公司建立內部控制制度處理準則規定，內部稽核單位所作成之稽核報告、工作底稿及相關資料，至少應保存五年，故 (C) 正確。訂定保存年限的理由在於主管機關檢查、會計師查核，或日後發生弊案要追查責任時，都必須回溯調閱當年的查核軌跡；底稿若隨意銷毀，內部稽核的證據鏈就此斷裂，事後也無從還原當時查了什麼、查出什麼。(A) 三年與 (B) 四年都短於法定年限，提前銷毀將構成違規；(D) 七年雖然保存更久不至於違背立法目的，卻不是本準則所定的最低保存年限，作答時要扣住五年這個明確數字。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_law-114-3-010","已公開財務預測之公司，應隨時評估敏感度大之基本假設變動對財務預測結果之影響，並按___就營運結果分析其達成情形並評估有無更新財務預測之必要？",10,{"id":28,"question":29,"qno":30},"sec_law-114-3-022","公司在預定買回期間，執行買回本公司股份所預定之最高及最低之買回價格，稱為：",22,{"id":32,"question":33,"qno":34},"sec_law-114-3-039","下列何者為年報編製內容應記載之事項？",39,{"id":36,"question":37,"qno":38},"sec_law-114-3-040","審計委員會應至少多久召開一次，並於審計委員會組織規程中明定之？",40,{"id":40,"question":41,"qno":42},"sec_law-115-1-009","公開發行公司除情形特殊，經主管機關另予規定者外，於每月幾日以前，公告並申報上月份營運情形？",9,{"id":44,"question":45,"qno":46},"sec_law-115-1-012","哪些公司應於章程訂明以年度盈餘提撥一定比率為基層員工調整薪資或分派酬勞？",12,1785904140159]