[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_prac-47-046":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-47-046","47",46,"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？",[13,14,15,16],"二","三","四","六",1,"信託業務查核","依信託業法及相關規定,信託業應設立信託財產評審委員會,並至少每三個月評審信託財產一次,再將審查結果報告董事會,故答案為(B)。設定每三個月(一季)評審一次的頻率,是為了定期且及時地監督信託財產的運用狀況與評價是否合理,兼顧監督密度與作業成本的平衡;若評審間隔過長,財產運用的異常或評價偏誤可能無法即時被發現。檢視其餘:(A)二個月並非規定的頻率;(C)四個月與(D)六個月的間隔又過長,均不符法令要求。掌握此題須記住「評審委員會、每三個月、報告董事會」這組要件,並理解其定期監督的制度目的。稽核信託業務時應查核評審委員會是否確實按季召開、審查紀錄是否完整,以及結果是否確有陳報董事會。","easy",[22,26,30,34,37,40],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-045","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？",45,{"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":25},"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":10},"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？",1787293935647]