[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-007":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-47-007","47",7,"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？",[13,14,15,16],"一個月","三個月","六個月","十二個月",0,"內部控制與內部稽核制度",1,"各營業、財務保管及資訊單位自行選定特定項目辦理的「專案」自行查核,每月至少須辦理一次,故 (A) 正確;一般自行查核的頻率較低,(B)(C)(D) 的期間都不符合專案查核的規定。","hard","bank_audit_prac-47-007",[24,27,31,35,39,43],{"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":30},"bank_audit_cf_prac-47-002","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？",2,{"id":32,"question":33,"qno":34},"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？",3,{"id":36,"question":37,"qno":38},"bank_audit_cf_prac-47-004","下列何者應負責自行查核之追蹤考核？",4,{"id":40,"question":41,"qno":42},"bank_audit_cf_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":44,"question":45,"qno":46},"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？",6,1787293940353]