[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-49-021":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_cf_law","銀行內部控制與內部稽核測驗(消費金融)——銀行內部控制與內部稽核法規","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20,"canonicalId":21},"bank_audit_cf_law-49-021","49",21,"依「信用卡業務機構內部控制及稽核制度應注意事項」規定，信用卡業務機構應於每會計年度終了前將次一年度稽核計畫及每會計年度終了後多久內將上一年度之年度稽核計畫執行情形，依主管機關規定格式以網際網路資訊系統申報主管機關備查？",[13,14,15,16],"一個月","二個月","三個月","六個月",1,"基本法令及行政規章","依「信用卡業務機構內部控制及稽核制度應注意事項」，信用卡業務機構應於每會計年度終了前，將次一年度稽核計畫申報主管機關備查；並於每會計年度終了後二個月內，將上一年度年度稽核計畫之執行情形，依主管機關規定格式以網際網路資訊系統申報備查，故(B)正確。(A)一個月不足以完成年度執行情形之彙整；(C)三個月、(D)六個月則逾越規定時限，將使監理資訊延宕，答案為(B)。","hard","bank_audit_law-49-021",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"bank_audit_cf_law-47-001","銀行對遠期匯票或本票，以折扣方式預收利息而購入者，稱為下列何種業務？",{"id":27,"question":28,"qno":29},"bank_audit_cf_law-47-002","某商業銀行之主要股東甲，其家族成員包括甲之父親、甲妻及未成年子女乙、丙均持有該銀行之股份，則在計算主要股東持股時，下列何者之持股不必與甲之持股合併計算？",2,{"id":31,"question":32,"qno":33},"bank_audit_cf_law-47-003","針對借款人所提質物或抵押物之放款值，下列何者不是銀行覈實決定之依據？",3,{"id":35,"question":36,"qno":37},"bank_audit_cf_law-47-004","依「金融控股公司法」規定，金融控股公司所有子公司對同一法人為授信交易合計達主管機關規定金額或比率者，應於多久期間內，向主管機關申報？",4,{"id":39,"question":40,"qno":41},"bank_audit_cf_law-47-005","依銀行法規定，商業銀行投資非金融相關事業之總額不得超過投資時淨值之百分之多少？",5,{"id":43,"question":44,"qno":45},"bank_audit_cf_law-47-006","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，會計師辦理銀行年度財務報表查核簽證時，受查銀行有下列何項情況可不立即通報主管機關？",6,1787293939641]