[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_prac-47-077":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-47-077","47",77,"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？",[13,14,15,16],"騙取主管卡進行非法交易","趁他人未簽退時非法輸入交易資料","偽造憑證擅自進行轉帳交易","結帳後輸出報表",3,"資訊業務查核",1,"本題問的是與電腦作業有關的『電腦犯罪手法』，也就是利用系統漏洞或權限管控不嚴而牟取不法利益的行為。(A)騙取主管卡進行非法交易，是盜用授權憑證越權操作；(B)趁他人未簽退時非法輸入交易資料，是利用未登出的作業階段冒名交易；(C)偽造憑證擅自進行轉帳交易，則是以假單據誘使系統完成盜轉，三者都屬盜轉盜領的舞弊手法。反觀(D)結帳後輸出報表，是每日營業終了正常的例行作業程序，用來核對帳務、留存憑據，本身並不涉及任何不法，因此並非電腦犯罪手法，故正解為(D)。稽核時應留意的是主管卡、簽退與憑證等控管，而非正常的報表產出。","medium",[23,27,31,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-075","辦理程式變更作業，留存下列何種稽核軌跡最值得信賴？",75,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":26},"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":30},"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":10},"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":26},"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？",1787293936031]