[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-065":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","c10",{"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-47-065","47",65,"稽核人員對於消費金融業務之查核，可利用之輔助工具，下列何者較不具相關性？",[13,14,15,16],"定期存款明細表","逾期放款明細表","動產設定未回報表","信用相關之管理資訊系統",0,"消費金融業務查核",1,"查核消費金融業務,重點在借款人的信用狀況與擔保品管理,因此(B)逾期放款明細表可追蹤催收與逾放情形、(C)動產設定未回報表能追蹤車貸等動產擔保設定是否完成、(D)信用相關的管理資訊系統可掌握信用評分與風險分級,都是切題的輔助工具;(A)定期存款明細表反映的是存款戶的存款餘額,屬存款業務資料,與放款授信的品質並無直接關聯,故相關性最低,答案為(A)。理解此題的要領,在於分清「存款端資料」與「授信端資料」的用途差異:消費金融的核心風險在於能否收回放款,查核應聚焦逾放、擔保設定與信用管理等授信資訊,而非客戶的存款明細。稽核選用輔助工具時,應以能否揭露授信風險與內控缺失為判準,存款明細通常僅在勾稽資金流向時才具附帶參考價值。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-064","下列何者不是消費金融產品？",64,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-067","發卡機構受理信用卡申請時，正卡申請人及附卡申請人年齡至少各須滿幾歲？",67,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-069","依「信用卡業務機構管理辦法」規定，當月應繳最低付款金額超過指定繳款期限一個月至三個月者，發卡機構應提列全部墊款金額多少比率之備抵呆帳？",69,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-070","有關信用卡帳務作業，下列敘述何者錯誤？",70,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-071","有關消費金融產品之特性，下列敘述何者錯誤？",71,{"id":44,"question":45,"qno":46},"bank_audit_prac-47-072","下列何者非屬影響消費金融業務之主要因素？",72,1787293935872]