[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-47-004":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——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},"bank_audit_prac-47-004","47",4,"下列何者應負責自行查核之追蹤考核？",[13,14,15,16],"法令遵循主管","總行業務部","稽核單位","總經理室",2,"內部控制與內部稽核制度",1,"自行查核採先由各單位自我檢視,再由獨立的稽核單位進行追蹤考核與覆核,才符合內部牽制與職能分工的精神,故答案為(C)稽核單位。稽核單位獨立於營業與管理體系之外,能客觀評估缺失是否確實改善,並追蹤複查改善結果。(A)法令遵循主管負責法令遵循制度的規劃與督導,(B)總行業務部本身即為受查與執行單位,(D)總經理室屬管理幕僚,三者若既自行查核又自行追蹤考核,等於自己查自己,將喪失監督制衡的意義,故均非負責追蹤考核之單位。","easy",[23,26,29,33,37,41],{"id":24,"question":25,"qno":19},"bank_audit_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":27,"question":28,"qno":17},"bank_audit_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？",{"id":30,"question":31,"qno":32},"bank_audit_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":34,"question":35,"qno":36},"bank_audit_prac-47-005","法令遵循主管制度之主要功能為何？",5,{"id":38,"question":39,"qno":40},"bank_audit_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":42,"question":43,"qno":44},"bank_audit_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？",7,1787293935015]