[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-013":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-47-013","47",13,"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？",[13,14,15,16],"由櫃員主任補鈔","由掌管密碼人員補鈔","由掌管鑰匙人員補鈔","由掌管密碼及鑰匙人員共同補鈔",3,"出納業務查核",1,"自動櫃員機補鈔涉及金庫或鈔箱的鑰匙與操作密碼,為落實內部牽制、避免單獨經手,應由掌管密碼與掌管鑰匙兩人共同辦理、相互監督,故答案為(D)。密碼與鑰匙分由不同人保管,任一人皆無法獨力開啟並操作,可有效防範監守自盜。(A)由櫃員主任、(B)由掌管密碼人員、(C)由掌管鑰匙人員單獨補鈔,都使一人同時掌握開啟與操作的完整權限,存在舞弊與短溢鈔爭議風險,不符內部牽制原則,故均非正解。","easy",[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-47-011","下列何者得由銀行之會計主管保管？",11,{"id":32,"question":33,"qno":34},"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":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？",7,1787293935176]