[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-011":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","c2",{"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-47-011","47",11,"下列何者得由銀行之會計主管保管？",[13,14,15,16],"通匯密碼有關資料","有價證券","交換票據","營業時間外，客戶存入之票據",0,"出納業務查核",1,"本題考出納與會計相互牽制的職務分工原則。通匯密碼有關資料屬帳務控管與交易驗證性質,並非實體財物,得由會計主管保管而不致破壞牽制,故答案為(A)。反觀其餘選項:(B)有價證券、(C)交換票據、(D)營業時間外客戶存入之票據,都屬出納單位經管的現金或準現金實體財物,依內部控制應由出納人員保管與登記。若改由會計主管掌管這些實體財物,便會形成同一人既管帳又管錢的情形,喪失出納與會計彼此勾稽、相互制衡的功能,提高侵占或挪用而不被發現的風險。掌握此題的關鍵,在於辨別「資料性、控管性」與「實體財物性」保管標的的不同,前者可歸會計、後者須歸出納。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",12,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-013","自動櫃員機之補鈔作業，應以下列何種方式處理，以符合內部牽制？",13,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,{"id":44,"question":45,"qno":46},"bank_audit_prac-48-007","下列何者非屬出納業務之常見缺失及查核重點？",7,1787293935105]