[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-49-040":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-49-040","49",40,"有關防範理專舞弊措施，下列敘述何者錯誤？",[13,14,15,16],"理專之直屬長官應不定期拜訪客戶","應由各營業單位自行製作、發送對帳單","客戶親領對帳單，應建立控管機制","應定期檢視客戶之通訊資料是否與理專本人或與分行通訊資料相同",1,"基本法令及行政規章","防範理專舞弊之核心，在於使對帳單成為獨立於理專之外的驗證管道，故對帳單應由總行或獨立單位集中製作及寄發；(B)由各營業單位自行製作、發送對帳單，將使理專有機會攔截、竄改甚至偽造以掩飾挪用，敘述錯誤。(A)理專之直屬長官不定期拜訪客戶可直接查證交易真實性、(C)客戶親領對帳單建立控管機制以防理專代領、(D)定期檢視客戶通訊資料是否與理專本人或分行相同，可發現客戶通知遭攔截，均為正確措施，答案為(B)。","medium","bank_audit_law-49-040",[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？",6,1787293939921]