[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-47-025":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"bank_audit_prac-47-025","47",25,"下列何者非屬於銀行法第三十三條之一所稱之「有利害關係者」？",[13,14,15,16],"銀行副經理之兄弟","銀行經理之伯叔之子","銀行董事之兄弟之妻","銀行經理之姊妹所獨資或合夥經營之事業",1,"徵授信暨逾期放款查核","銀行法第三十三條之一界定的利害關係人親屬範圍,以配偶、三親等以內之血親或二親等以內之姻親為限。(B)銀行經理之伯叔之子與經理本人屬四親等旁系血親,已超出三親等血親的範圍,因此非屬有利害關係者,故答案為(B)。逐一檢視其餘:(A)副經理之兄弟為二親等血親、(C)董事之兄弟之妻為二親等姻親、(D)經理之姊妹所獨資或合夥經營之事業,屬利害關係人經營之企業,三者都落在條文所定範圍內。此題的要領在於熟記親等計算與血親、姻親的區別,伯叔為三親等、其子女再往下一代即為四親等,恰好越線;利害關係人授信有限額與程序上的特別限制,辨識範圍是稽核徵授信的基本功。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-023","依「中華民國銀行公會會員授信準則」規定，下列何者屬間接授信？",23,{"id":27,"question":28,"qno":29},"bank_audit_prac-47-024","逾期放款除經協議分期償還並依約履行者外，應於何時轉入催收款科目？",24,{"id":31,"question":32,"qno":33},"bank_audit_prac-47-026","銀行對借款人辦理一般營運週轉金貸款，必須明瞭事項下列何者正確？",26,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-027","銀行辦理股票質押授信應注意事項，下列何者錯誤？",27,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-028","依「中華民國銀行公會會員徵信準則」規定，個人在金融機構總授信金額達新臺幣多少元者，應提供個人報稅資料核驗？",28,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-029","依強制執行法規定，下列何者不屬執行名義？",29,1787293935370]