[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_prac-47-075":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","c11",{"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-47-075","47",75,"辦理程式變更作業，留存下列何種稽核軌跡最值得信賴？",[13,14,15,16],"於程式變更申請書載明變更內容","列印變更前後整個程式內容","僅列印變更部分內容","利用電腦作比對的報表",3,"資訊業務查核",1,"辦理程式變更作業時,最值得信賴的稽核軌跡,是利用電腦自動比對變更前後版本所產生的差異報表,因為它由系統客觀產生、完整涵蓋所有異動內容,且不易遭人為選擇性呈現或事後竄改,故答案為(D)。相對地,(A)於程式變更申請書載明變更內容,仰賴人工填寫,可能與實際異動不符;(B)列印變更前後整個程式內容雖較完整,但仍需人工比對、量大易漏且可造假;(C)僅列印變更部分內容更可能遺漏未申報的隱藏改動。掌握此題的核心,在於稽核軌跡的可信度取決於「是否客觀、完整、難以篡改」:自動化比對正好同時滿足這三項,人工文件則在客觀性與完整性上先天不足。稽核資訊作業時,應優先採信系統版本控管與差異比對報表,並查核其產生流程與存取權限是否受到適當控制。","medium",[23,27,31,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-076","電腦程式變更後之換版作業宜由下列何種人員辦理較符內部控制原則？",76,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-077","下列何者非屬金融機構營業單位與電腦作業有關之電腦犯罪手法？",77,{"id":32,"question":33,"qno":10},"bank_audit_prac-48-075","有關金融機構電腦主機操作，其每班作業至少應有多少操作員輪值？",{"id":35,"question":36,"qno":26},"bank_audit_prac-48-076","網路銀行業務所稱「約定轉帳」 ，因資金移轉之稽核軌跡及資金流向十分明確，得排除下列何項安全設計？",{"id":38,"question":39,"qno":30},"bank_audit_prac-48-077","網路銀行業務若採用 SET 安全機制，係由下列何者核發電子憑證？",{"id":41,"question":42,"qno":10},"bank_audit_prac-49-075","金融機構在提供網路銀行轉帳服務時，下列何種帳戶得排除「無法否認傳遞訊息」及「無法否認接收訊息」之安全設計？",1787293935996]