[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-070":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-47-070","47",70,"有關信用卡帳務作業，下列敘述何者錯誤？",[13,14,15,16],"爭議款項於調查期間應停止計息","發卡機構對爭議款項應於受理後十四日內回覆持卡人處理狀況或進度","發卡機構在爭議款項尚未查明確實原因時，不得將持卡人資料掛入金融聯合徵信中心不良檔","依主管機關規定，應收帳款轉銷呆帳案件由有權人員核准後，應定期彙總呈報董事長備查",3,"消費金融業務查核",1,"應收帳款轉銷呆帳案件經有權人員核准後，依主管機關規定應定期彙總呈報「董事會」備查，而非呈報董事長，監督主體與層級不同，故(D)敘述錯誤、答案為(D)。(A)爭議款項於調查期間應停止計息，避免持卡人因未確定的款項受損；(B)發卡機構應於受理後十四日內回覆持卡人處理狀況或進度；(C)爭議原因未查明確實前，不得將持卡人資料掛入金融聯合徵信中心不良檔，三者均為正確作法。","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-47-065","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？",65,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":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？",72,1787293935954]