[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-002":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":23},"bank_audit_cf_prac","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","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21,"canonicalId":22},"bank_audit_cf_prac-47-002","47",2,"依我國金融稽核體系之規劃，金融機構內部控制體系，係由風險管理制度及下列哪三個制度所構成？",[13,14,15,16],"法令遵循、自行查核、會計師","內部稽核、自行查核、會計師","法令遵循、內部稽核、會計師","法令遵循、內部稽核、自行查核",3,"內部控制與內部稽核制度",1,"我國金融機構內部控制體系由風險管理制度,加上法令遵循、內部稽核、自行查核三制度構成,故 (D) 正確。會計師查核屬外部查核機制,不是內部控制體系的一環,含「會計師」的 (A)(B)(C) 皆錯。","medium","bank_audit_prac-47-002",[24,27,30,34,38,42],{"id":25,"question":26,"qno":19},"bank_audit_cf_prac-47-001","依「巴塞爾銀行監理委員會」發布之「銀行法規遵循功能指導原則」 ，銀行之法規遵循制度應由下列何者負責監督？",{"id":28,"question":29,"qno":17},"bank_audit_cf_prac-47-003","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，銀行每年應委託會計師辦理銀行內部控制制度之查核，下列何者非屬其應查核項目？",{"id":31,"question":32,"qno":33},"bank_audit_cf_prac-47-004","下列何者應負責自行查核之追蹤考核？",4,{"id":35,"question":36,"qno":37},"bank_audit_cf_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":39,"question":40,"qno":41},"bank_audit_cf_prac-47-006","會計師對金融機構出具之內部控制制度聲明書所聲明之事項，已依審查準則及審查程序進行審查，並已蒐集到充分、適切之證據，認為金融機構所聲明之內部控制制度有重大缺失，金融機構之聲明未能指出上述重大缺失，其聲明不允當；此審查報告提列之審查意見係屬下列何者？",6,{"id":43,"question":44,"qno":45},"bank_audit_cf_prac-47-007","每一營業、財務保管及資訊單位應自行選定其業務、財務及電子資料處理之特定項目作專案查核，應至少多久辦理一次？",7,1787293940295]