[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_prac-47-045":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","c7",{"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-47-045","47",45,"銀行辦理不動產信託，有關信託財產指示及申請用印之印鑑變更時，依規定應經下列何者同意？",[13,14,15,16],"委託人代表","全體委託人","信託監察人","信託登記機構",1,"信託業務查核","銀行辦理不動產信託時,信託財產的處分指示以及申請用印之印鑑變更,屬於攸關全體受益關係與信託財產處分的重大事項,依規定必須經全體委託人同意,不能僅由部分人或代理人逕行決定,故答案為(B)。分辨其餘:(A)委託人代表僅是其中一人,無法代表全體作成處分意思表示;(C)信託監察人的職責在監督受託人是否依信託本旨管理,而非代替委託人作處分決定;(D)信託登記機構只辦理登記事務,更無決定權。要求全體委託人同意的用意,在於確保處分或變更的意思表示完整、避免部分委託人的權益在未獲同意下受損,尤其在多人共同委託的情形更須謹慎。稽核信託業務時應查核此類指示與印鑑變更是否確有全體委託人的合法授權文件為憑。","medium",[22,26,30,34,37,40],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-046","依信託業法規定，信託業應設立信託財產評審委員會，該委員會每幾個月應評審一次，並將審查結果報告董事會？",46,{"id":27,"question":28,"qno":29},"bank_audit_prac-47-047","員工申請退出企業員工持股信託生效後，其信託權益應以下列何種方式返還？",47,{"id":31,"question":32,"qno":33},"bank_audit_prac-47-048","銀行辦理指定用途信託資金業務，下列敘述何者正確？",48,{"id":35,"question":36,"qno":10},"bank_audit_prac-48-045","銀行辦理特定金錢信託投資國外有價證券業務，經主管機關核准可從事推介行為者，下列敘述何者錯誤？",{"id":38,"question":39,"qno":25},"bank_audit_prac-48-046","以指定用途信託申請書替代手續費收入憑證者，下列敘述何者正確？",{"id":41,"question":42,"qno":29},"bank_audit_prac-48-047","依信託法規定，受託人每年應至少一次作成信託財產目錄及編製收支計算表並送交下列何者？",1787293935632]